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

Drugs and Biologicals

Drugs and biologicals are generally taxable, but some are zero-rated. Drugs intended for human use are zero-rated when they meet at least one of the following requirements:

  • They are federally controlled under the Food and Drugs Act, the Food and Drug Regulations and the Narcotic Control Regulations.
  • They are dispensed by a physician or dentist for personal consumption or use by the individual or a person related to them. 
  • They are dispensed under a prescription issued by a physician, dentist or authorized individual for personal consumption or use by the individual named on the prescription.
  • They are authorized under the Food and Drug Regulations for use in emergency treatment.

Drugs and substances intended for agricultural or veterinary use are excluded.

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Dispensing services

Only pharmacists are authorized to dispense drugs at retail and, normally, they charge fees for this service. These fees, referred to as "dispensing fees," are zero-rated when supplied in conjunction with the sale of zero-rated prescription drugs.

For more information, consult the brochure The QST and the GST/HST: How They Apply to Medical and Assistive Devices and Drugs (IN-211-V).

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