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 made in Ontario, 14% HST if made in Nova Scotia and 15% HST if made in one of the other participating provinces.

A zero-rated sale is also considered a taxable sale subject to a 0% tax rate. Registrants that make sales of taxable property or services (other than zero-rated sales of property or services) are required to collect the taxes and remit them to Revenu Québec.