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GST Tax Exempt Supplies


Exempt goods and services

A small number of goods and services are exempt from GST/HST-that is, no GST/HST applies to them. This means that you do not charge your customers GST/HST on your supplies of goods and services, and you do not claim input tax credits (ITCs).

Examples of exempt goods and services include:

  • Used residential housing;
  • Long-term residential accommodation (of one month or more), and residential condominium fees;
  • Most health, medical, and dental services performed by licensed physicians or dentists for medical reasons;
  • Child-care services (day-care services provided usually for less than 24 hours a day) provided primarily to children 14 years old and younger;
  • Bridge, road, and ferry tolls (ferry tolls are zero-rated if the ferry service is to or from a place outside canada);
  • Legal aid services;
  • Many educational services such as courses supplied by a vocational school leading to a certificate or a diploma which allows the practice of a trade or a vocation, or 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 arrangements for a loan or mortgage;
  • Arranging for and issuing insurance policies by insurance companies, agents, and brokers;
  • Most goods and services provided by charities; and
  • Certain goods and services provided by non-profit organizations, governments, and other public service bodies such as municipal transit services and standard residential services such as water distribution.


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