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The Charter of the French language and its regulations govern the consultation of English-language content.

Exempt Supplies

You are not required to collect or remit GST or QST on exempt supplies of goods and services because these supplies are not subject to the taxes.

In addition, you cannot claim input tax credits (ITCs) or input tax refunds (ITRs) on taxable purchases acquired to make exempt supplies.

Note that exempt supplies are not taken into account in determining whether or not a person must register for the GST and QST.

Exempt supplies include the following:

  • sales of most residential complexes that are not new;
  • the lease of a dwelling for one or more months;
  • the provision of most health, education, childcare and legal-aid services;
  • the provision of certain services by public sector bodies (that is, governments and public service bodies);
  • the provision of most financial services.

Special rules for public service bodies

Supplies of goods and services made by public service bodies (PSBs) are generally taxable supplies. However, supplies made by PSBs can be exempt supplies under certain conditions.

Certain public service bodies can claim tax rebates with respect to taxable goods and services acquired to make exempt supplies regardless of whether they are registrants.

For more information, refer to Public Service Bodies – GST/HST and QST.


Supplies of goods and services made by charities are generally exempt supplies. However, supplies made by charities can be taxable supplies under certain conditions.

For more information, refer to Rules for Charities.

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