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GST Taxable Supplies

Examples of goods and services for which you charge and collect GST or HST include:

  • Commercial real property and newly built residential real property;
  • Rentals of commercial real property;
  • Sales and leases of automobiles;
  • Gasoline;
  • Car repairs;
  • Soft drinks, candies, and potato chips;
  • Clothing and footwear;
  • Advertising (unless provided to a non-resident of canada who is not registered for gst/hst);
  • Taxi and limousine fares;
  • Franchise fees;
  • Hotel accommodation; and
  • Barber and hairstylist services.

The HST will not be charged on the following items:

  • Basic groceries
  • Prescription drugs
  • Some medical devices
  • Municipal public transit
  • Health and education services
  • Legal aid
  • Most financial services
  • Child care
  • Tutoring
  • Music lessons
  • Residential rents

Businesses will not collect the provincial portion of the HST in most provinces for:

  • Qualified prepared food and beverages sold for a total of $4 and under
  • Print newspapers
  • Children's clothing and footwear
  • Children's car seats and car booster seats
  • Diapers
  • Feminine hygiene products
  • Books (including audio books)


Submit your GST Registration online



Call us at (416) 226-2921 or Toll Free: 1-877-226-2921