A list of exempt supplies

Some supplies are exempt from the GST/HST, that is, no GST/HST applies to them. The following are examples of exempt supplies:

  • House that was used by an individual as a place of residence;
  • Long-term rentals of residential accommodation (of one month or more);
  • Residential condominium fees;


  • Most health, medical, and dental services performed by licensed physicians or dentists for medical reasons;
  • Child care services, where the primary purpose is to provide care and supervision to children 14 years of age or under for periods of less than 24 hours per day;
  • Legal aid services;


  • Many education services such as courses supplied by a vocational school leading to a certificate or a diploma that certifies the ability of individuals to practice or perform a trade or a vocation
  • Tutoring services made to an individual in a course that follows a curriculum designated by a school authority;
  • Music lessons;


  • Most services provided by financial institutions such as lending money or operating deposit accounts;
  • The issuance of insurance policies by an insurer and the arranging for the issuance of insurance policies by insurance agents;


  • Most domestic ferry services;
  • Most of goods and services provided by charities and public institutions;
  • Certain goods and services provided by governments, non-profit organizations, municipalities, and other public service bodies including municipal transit services and standard residential services such as water distribution.

A list of zero-rated supplies

What is the difference between zero-rated and exempt goods and services

Additional information