The Gst/HST applies only to supplies of property and services “made” in Canada. supplies of property and services that are made outside Canada are beyond the scope of the Gst/ HST. special deeming rules are contained in the legislation for purposes of determining when a supply is made inside or outside of Canada. Furthermore, certain supplies of property and services that are made in Canada are specifically designated as zero-rated exports and are not subject to Gst/ HST. therefore, as a general rule, the Gst/HST does not apply to property and services exported from Canada. Exporters are entitled, however, to claim input tax credits to recover any Gst/HST paid on property and services for use in their commercial activities, thereby completely removing the Gst/ HST component from the exported property and services.
Canada Revenue Agency
business Number registration and Gst inquiries
tel: 1-800-959-5525
Web: www.cra-arc.gc.ca
Canada GST/HST Registration
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