Zero-Rated Sales or Supplies

You must not collect tax on zero-rated supplies or sales, since these supplies are taxable at the rate of 0% under the GST and the QST systems.

This means that you are not entitled to an input tax credit (ITC) or an input tax refund (ITR) with respect to a zero-rated good or service that you acquire in the course of your commercial activities, since neither the GST nor the QST are collected on the supply or sale of such a good or service.

Zero-rated supplies include the following:

  • sales of prescription drugs
  • sales of certain medical devices
  • sales of basic groceries
  • sales of certain property used in the farming and fishing sectors
  • sales of certain goods or services exported outside Canada (or outside Québec, for QST purposes) (For more information, refer to Exports section.)
  • the provision of certain passenger or freight transportation services
  • sales of printed books that have an International Standard Book Number (ISBN), under the QST system only

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