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Commentary

General (Canada)


7 Canada

General (Canada)

Canadian GST applies at the standard rate of 5% to any supply of goods or services made in Canada other than:

  1. Ìý

    •ÌýÌýÌýÌý exempt supplies (see 7.49);

  2. Ìý

    •ÌýÌýÌýÌý zero-rated supplies (see 7.52);

  3. Ìý

    •ÌýÌýÌýÌý supplies by non-taxable persons (see 7.54); and

  4. Ìý

    •

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