A list of zero-rated supplies

The following are examples of zero-rated supplies, e.g. taxable at 0%:

  • Basic groceries such as milk, bread, and vegetable;
  • Agricultural products such as grain, raw wool, and dried tobacco leaves;
  • Most farm livestock;
  • Most fishery products such as fish for human consumption;
  • Prescription drugs and drug-dispensing services;
  • Certain medical devices such as hearing aids and artificial teeth;
  • Exports (most goods and services for which you charge and collect the GST/HST in Canada, are zero-rated when exported); and
  • Many transportation services where the origin or destination is outside Canada

 

What are zero-rated supplies?

What are exempt supplies?

Additional information