The sale of property or a service made in the course of a commercial activity. When made in Québec such sales are subject to 5% GST and 9.975% QST. They are subject to 13% HST if they are made in Ontario and 15% HST if they are made in one of the other participating provinces.

A zero-rated sale is also considered a taxable sale. Registrants that sell taxable property or services (excluding zero-rated property or services) are required to collect the taxes.