Commercial activity

Commercial activity means any business or adventure or concern in the nature of trade carried on by a person, but does not include:

  • the making of exempt supplies; or
  • any business or adventure or concern in the nature of trade carried on without a reasonable expectation of profit by an individual, a personal trust, or a partnership where all the members are individuals

Commercial activity aslo includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection withe the making of the supply.

How does the GST/HST work?

A list of exempt supplies

GST/HST voluntary registration

How to determine the GST/HST rate for inter-provincial sales of goods

How to determine the effective date of GST/HST registration

Additional information