You are not required to collect GST or QST on zero-rated supplies you make, since these supplies are taxable at the rate of 0% under the GST and the QST systems.

However, you may be entitled to an input tax credit (ITC) or an input tax refund (ITR) for taxable goods or services you acquire in order to make zero-rated supplies. 

You are not entitled to an ITC or an ITR on zero-rated goods or services you acquire because you did not pay GST or QST on it.

Zero-rated supplies include the following:

• sales of certain 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 that are marketed exclusively for feminine hygiene purposes;
• sales of certain items used for breast-feeding, for QST purposes;
• sales of diapers and training pants for children and certain accessories, for QST purposes;
• sales of certain goods or services exported outside Canada, or outside Québec, for QST purposes (for more information, refer to Exports);
• 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.