Exempt Sales

Exempt sales are not taxable, and you are not required to collect GST or QST. Exempt property and services include

• a residential lease for a period of one month or longer;
• a residence or dwelling that is not new at the time of sale;
• most childcare services;
• most healthcare and dental services;
• certain educational services;
• certain services provided by public sector bodies such as governments, charities, hospitals and universities;
• most financial services (under the GST system only).

Exempt sales do not entitle you ITCs or ITRs.