- (a) a drug included in Schedule C or D to the Food and Drugs Act ,
- (b) a drug that is set out on the list established under subsection 29.1(1) of the Food and Drugs Act or that belongs to a class of drugs set out on that list, other than a drug or mixture of drugs that may, under that Act or the Food and Drug Regulations , be sold to a consumer without a prescription,
- (c) a drug or other substance included in the schedule to Part G of the Food and Drug Regulations ,
- (d) a drug that contains a substance included in the schedule to the Narcotic Control Regulations , other than a drug or mixture of drugs that may, pursuant to the Controlled Drugs and Substances Act or regulations made under that Act, be sold to a consumer with neither a prescription nor an exemption by the Minister of Health in respect of the sale,
- (d.1) a drug included in Schedule 1 to the Benzodiazepines and Other Targeted Substances Regulations ,
- (e) any of the following drugs, namely,
- (i) Digoxin,
- (ii) Digitoxin,
- (iii) Prenylamine,
- (iv) Deslanoside,
- (v) Erythrityl tetranitrate,
- (vi) Isosorbide dinitrate,
- (vi.1) Isosorbide-5-mononitrate,
- (vii) Nitroglycerine,
- (viii) Quinidine and its salts,
- (ix) Medical oxygen,
- (x) Epinephrine and its salts, and
- (xi) Naloxone and its salts,
but not including a supply of a drug or substance when it is labelled or supplied for agricultural or veterinary use only.
- (a) by a medical practitioner to an individual for the personal consumption or use of the individual or an individual related thereto; or
- (b) on the prescription of a medical practitioner or authorized individual for the personal consumption or use of the individual named in the prescription.
PART II
Medical and Assistive Devices- 1 In this Part, means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for cleansing, deodorizing, beautifying, preserving or restoring, and includes a toilet soap, skin cream or lotion, mouth wash, oral rinse, toothpaste, tooth powder, denture cream or adhesive, antiseptic, bleach, depilatory, perfume, scent and any similar toilet article, preparation or cosmetic; [Repealed, 2012, c. 19, s. 32] [Repealed, 1997, c. 10, s. 121] means
- (a) in respect of a supply included in any of sections 23, 24.1 and 35,
- (i) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy, occupational therapy, chiropody or podiatry, or
- (ii) a registered nurse, and
- (i) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy or occupational therapy, or
- (ii) a registered nurse.
- (a) a blood coagulation monitor or meter specially designed for use by an individual requiring blood coagulation monitoring or metering; or
- (b) blood coagulation testing strips or reagents compatible with a blood coagulation monitor or meter referred to in paragraph (a).
PART II.1
Other Products- 1 A supply of a product that is marketed exclusively for feminine hygiene purposes and is a sanitary napkin, tampon, sanitary belt, menstrual cup or other similar product.
2 [Repealed, 2024, c. 17, s. 112]
3 [Repealed, 2024, c. 17, s. 112]
4 [Repealed, 2024, c. 17, s. 112]
5 [Repealed, 2024, c. 17, s. 112]
PART III
Basic Groceries- 1 Supplies of food or beverages for human consumption (including sweetening agents, seasonings and other ingredients to be mixed with or used in the preparation of such food or beverages), other than supplies of
- (a) wine, spirits, beer, malt liquor or other alcoholic beverages;
- (b) , as defined in section 2 of the Excise Act, 2001 ;
- (c) carbonated beverages;
- (d) non-carbonated fruit juice beverages or fruit flavoured beverages, other than milk-based beverages, that contain less than 25% by volume of
- (i) a natural fruit juice or combination of natural fruit juices, or
- (ii) a natural fruit juice or combination of natural fruit juices that have been reconstituted into the original state,
or goods that, when added to water, produce a beverage included in this paragraph;
- (i) they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or
- (ii) they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six, but not including bread products, such as bagels, English muffins, croissants or bread rolls, without sweetened filling or coating;
- (i) when prepared and prepackaged specially for consumption by babies,
- (ii) when sold in multiples, prepackaged by the manufacturer or producer, of single servings, or
- (iii) when the cans, bottles or other primary containers in which the beverages or products are sold contain a quantity exceeding a single serving;
- (i) the food or beverage is sold in a form not suitable for immediate consumption, having regard to the nature of the product, the quantity sold or its packaging, or
- (ii) in the case of a product described in paragraph (m),
- (A) the product is prepackaged for sale to consumers in quantities of more than five items each of which is a single serving, or
- (B) the product is not prepackaged for sale to consumers and is sold as single servings in quantities of more than five,
and is not sold for consumption at the establishment; and
PART IV
Agriculture and Fishing- 1 A supply of farm livestock (other than rabbits), poultry or bees that are ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool.
- 1.1 A supply of a rabbit made by a person otherwise than in the course of a business in the course of which the person regularly supplies animals as pets to consumers.
- 2 A supply of
- (a) grains or seeds (other than viable seeds that are as defined in subsection 2(1) of the Cannabis Act ) in their natural state, treated for seeding purposes or irradiated for storage purposes,
- (b) hay or silage, or
- (c) other fodder crops,
that are ordinarily used as, or to produce, food for human consumption or feed for farm livestock or poultry, when supplied in a quantity that is larger than the quantity that is ordinarily sold or offered for sale to consumers, but not including grains or seeds or mixtures thereof that are packaged, prepared or sold for use as feed for wild birds or as pet food.
- (a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
- (b) in the case of viable grain or seeds, they are included in the definition in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act or they are industrial hemp for the purposes of the Cannabis Act ; and
- (c) the supply is made in accordance with the Controlled Drugs and Substances Act or the Cannabis Act , if applicable.
- (a) in bulk, or
- (b) in a container that contains at least 25 kg of fertilizer,
where the total quantity of fertilizer supplied at that time to the recipient is at least 500 kg.
- (a) not ordinarily used as food for human consumption; or
- (b) sold as bait in recreational fishing.
PART V
Exports- 1 A supply of tangible personal property (other than an excisable good) made by a person to a recipient (other than a consumer) who intends to export the property where
- (a) in the case of property that is a continuous transmission commodity that the recipient intends to export by means of a wire, pipeline or other conduit, the recipient is not registered under Subdivision D of Division V of Part IX of the Act;
- (b) the recipient exports the property as soon after the property is delivered by the person to the recipient as is reasonable having regard to the circumstances surrounding the exportation and, where applicable, to the normal business practice of the recipient;
- (c) the property is not acquired by the recipient for consumption, use or supply in Canada before the exportation of the property by the recipient;
- (d) after the supply is made and before the recipient exports the property, the property is not further processed, transformed or altered in Canada except to the extent reasonably necessary or incidental to its transportation; and
- (e) the person maintains evidence satisfactory to the Minister of the exportation of the property by the recipient.
- (a) the recipient provides the supplier with an export certificate (within the meaning of section 221.1 of the Act), certifying that an authorization to use the certificate granted to the recipient under that section is in effect at the time the supply is made, and discloses to the supplier the number referred to in subsection 221.1(4) of the Act and the expiry date of the authorization; and
- (b) if an authorization granted by the Minister to use the certificate is not, in fact, in effect at the time the supply is made or the recipient does not export the property in the circumstances described in paragraphs 1(b) to (d), it is the case that the supplier did not know and could not reasonably be expected to have known, at or before the latest time at which tax in respect of the supply would have become payable if the supply were not a zero-rated supply, that the authorization was not in effect at the time the supply was made or that the recipient would not so export the property.
- (a) the recipient provides the supplier with an export distribution centre certificate (within the meaning of section 273.1 of the Act), certifying that an authorization to use the certificate granted to the recipient under that section is in effect at the time the supply is made and that the property is being acquired for use or supply as domestic inventory or as added property of the recipient (as those expressions are defined in that section), and discloses to the supplier the number referred to in subsection 273.1(9) of the Act and the expiry date of the authorization;
- (b) the total amount, included in a single invoice or agreement, of the consideration for that supply and for all other supplies, if any, that are made to the recipient and are otherwise included in this section is at least $1000; and
- (c) if an authorization granted by the Minister to use the certificate is not, in fact, in effect at the time the supply is made or the recipient is not acquiring the property for use or supply as domestic inventory or as added property (as those expressions are defined in that section) in the course of commercial activities of the recipient, it is the case that, at or before the latest time at which tax in respect of the supply would have become payable if the supply were not a zero-rated supply, the supplier did not know, and could not reasonably be expected to have known, that the authorization was not in effect at the time the supply was made or that the recipient was not acquiring the property for that purpose.
- (a) where the person carries on a business of transporting passengers or property to or from Canada or between places outside Canada by ship, aircraft or railway, in the course of so transporting passengers or property;
- (b) in the course of operating a ship or aircraft by or on behalf of a government of a country other than Canada; or
- (c) in the course of operating a ship for the purpose of obtaining scientific data outside Canada or for the laying or repairing of oceanic telegraph cables.
- (a) the person carries on a business of transporting passengers or property to or from Canada or between places outside Canada by ship, aircraft or railway; and
- (b) the fuel is acquired by the person for use in the course of so transporting passengers or property.
- (a) the person carries on a business of transporting passengers or property to or from Canada, or between places outside Canada, by aircraft; and
- (b) the service is acquired by the person for use in the course of so transporting passengers or property.
- (a) a service (other than a transportation service) in respect of tangible personal property that is
- (i) ordinarily situated outside Canada,
- (ii) temporarily imported for the sole purpose of having the service performed, and
- (iii) exported as soon as is practicable after the service is performed; and
- (a) a supply to the person that is included in any other section of this Part; or
- (b) a supply made outside Canada by or to the person.
- (a) an emergency repair service in respect of, or a service of storing, an empty cargo container that
- (i) is used in transporting property to or from Canada, and
- (ii) is classified under heading No. 98.01 or subheading No. 9823.90 of Schedule I to the Customs Tariff ,
other than a container less than 6.1 metres in length or having an internal capacity less than 14 cubic metres; and
- (a) a service of refining a metal to produce a precious metal; or
- (b) an assaying, gem removal or similar service supplied in conjunction with the service referred to in paragraph (a).
- (a) a service made to an individual who is in Canada at any time when the individual has contact with the supplier in relation to the supply;
- (a.1) a service that is rendered to an individual while that individual is in Canada;
- (b) an advisory, consulting or professional service;
- (c) a postal service;
- (d) a service in respect of real property situated in Canada;
- (e) a service in respect of tangible personal property that is situated in Canada at the time the service is performed;
- (f) a service of acting as an agent of the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the person;
- (g) a transportation service; or
- (h) a telecommunication service.
- (a) a supply made to an individual unless the individual is outside Canada at that time;
- (b) a supply of intangible personal property that relates to
- (i) real property situated in Canada,
- (ii) tangible personal property ordinarily situated in Canada, or
- (iii) a service the supply of which is made in Canada and is not a zero-rated supply described by any section of this Part or Part VII or IX;
- (a) ships the property to a destination outside Canada that is specified in the contract for carriage of the property;
- (b) transfers possession of the property to a common carrier or consignee that has been retained, to ship the property to a destination outside Canada, by
- (i) the supplier on behalf of the recipient, or
- (ii) the recipient’s employer; or
- (a) tangible personal property, or a service performed in respect of tangible personal or real property, if the property or service is acquired by the person for the purpose of fulfilling an obligation of the person under a warranty; or
- (b) tangible personal property, where the supply is deemed under section 179 of the Act to have been made as a consequence of a transfer of possession of the property in the performance of an obligation of the person under a warranty.
- (2) A supply of property that is a jig, die, mould, tool or fixture, or an interest therein, made to a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act at the time the supply is made, where the property is to be used directly in the manufacture or production of tangible personal property for the non-resident person.
- (a) the recipient
- (i) exports the gas, or
- (ii) receives a supply, included in section 15.3, of a service provided for a period in respect of the gas and subsequently exports the gas,
as soon after the gas is delivered to the recipient by the supplier of the gas, or, if subparagraph (ii) applies, after the gas is delivered to the recipient on the expiry of the period, as is reasonable having regard to the circumstances surrounding the exportation and, if applicable, to the normal business practice of the recipient;
- (a) a continuous transmission commodity made by a supplier (in this section referred to as the “first seller”) to a person (in this section referred to as the “first buyer”) who is not registered under Subdivision D of Division V of Part IX of the Act, if
- (i) the first buyer makes a supply of the commodity to a registrant and delivers it in Canada to the registrant,
- (ii) all or part of the consideration for the first buyer’s supply of the commodity to the registrant is property of the same class or kind delivered to the first buyer outside Canada,
- (iii) between the time at which the commodity is delivered to the first buyer and the time at which the first buyer delivers it to the registrant,
- (A) the first buyer does not use the commodity except, in the case of natural gas, to the extent that it is used by a carrier as fuel or compressor gas to transport the gas by pipeline, and
- (B) the commodity is not (except to the extent reasonably necessary or incidental to its transportation) further processed, transformed or altered other than, in the case of natural gas, to recover natural gas liquids or ethane from the gas at a straddle plant,
- (a) the recipient intends to export the commodity by means of a wire, pipeline or other conduit in the circumstances described in
- (i) in the case of natural gas, paragraphs 15(a) to (c), and
- (ii) in any other case, paragraphs 1(b) to (d), or
provided that, if the recipient subsequently neither exports the commodity as described in paragraph (a) nor supplies it as described in paragraph (b), it is the case that the supplier did not know, and could not reasonably be expected to have known, at or before the latest time at which tax in respect of the particular supply would have become payable if the supply were not a zero-rated supply, that the recipient would neither so export nor so supply the commodity.
- (a) at the end of the period, the gas is to be delivered to the recipient for export;
- (b) at the end of the period, the recipient holds a valid licence or order for the export of the natural gas issued under the Canadian Energy Regulator Act ; and
- (c) it is not the case that, at or before the latest time at which tax in respect of the supply would have become payable if the supply were not a zero-rated supply, the person knew or could reasonably be expected to have known either that
- (i) the recipient would not export the gas as soon after the end of the period as is reasonable having regard to the circumstances surrounding the exportation and, if applicable, to the normal business practice of the recipient, or
- (ii) the gas would not be exported
- (A) in the same measure as was stored or taken up except for any loss due to its use by a carrier as fuel or compressor gas for transporting the gas by pipeline, and
- (B) in the same state except to the extent of any processing or alteration reasonably necessary or incidental to its transportation or necessary to recover natural gas liquids or ethane from the gas at a straddle plant.
- (a) the electricity is exported by the supplier or recipient
- (i) in the same measure and state except for any consumption or alteration reasonably necessary or incidental to its transportation, and
- (ii) as soon after the end of the period as is reasonable having regard to the circumstances surrounding the exportation and, if applicable, to the normal business practice of the exporter; and
- (a) a service rendered to an individual in connection with criminal, civil or administrative litigation in Canada, other than a service rendered before the commencement of such litigation;
- (b) a service in respect of real property situated in Canada;
- (c) a service in respect of tangible personal property that is situated in Canada at the time the service is performed; or
- (d) a service of acting as an agent of the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the person.
- (a) an advisory, consulting or professional service; or
- (b) a service of acting as an agent of the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the non-resident person.
- (a) a floating home, and
- (b) a mobile home that is not affixed to land
shall each be deemed to be tangible personal property and not real property.
PART VI
Travel Services- 1 A supply of the part of a tour package that is not the taxable portion of the package.
PART VII
Transportation Services- 1 (1) In this Part, [Repealed, 1993, c. 27, s. 197] means the transportation of tangible personal property by one or more carriers to a destination specified by the shipper of the property, where all freight transportation services supplied by the carriers are supplied as a consequence of instructions given by the shipper of the property; of an individual or a group of individuals means the set of all passenger transportation services provided to the individual or group
- (a) and for which a single ticket or voucher in respect of all the services is issued, or
- (b) where 2 or more tickets or vouchers are issued in respect of 2 or more legs of a single journey of the individual or group on which there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, and all the tickets or vouchers are issued by the same supplier or by 2 or more suppliers through one agent acting on behalf of all the suppliers where
- (i) all such tickets are supplied at the same time and evidence satisfactory to the Minister is maintained by the supplier or agent that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, or
- (ii) the tickets or vouchers are issued at different times and evidence satisfactory to the Minister is submitted by the supplier or agent that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued;
means the transportation of tangible personal property by one or more carriers from a place in Canada
- (a) to a place outside Canada, or
- (b) to another place in Canada from which the property is to be exported,
if, after the shipper of the property transfers possession of the property to a carrier and before the property is exported, it is not (except to the extent reasonably necessary or incidental to its transportation) further processed, transformed or altered in Canada, other than, in the case of natural gas being transported by pipeline, to recover natural gas liquids or ethane from the gas at a straddle plant;
, in respect of a continuous freight movement of property, means a place specified by the shipper of the property where possession of the property is transferred to the person to whom the property is consigned or addressed by the shipper;
means a particular service of transporting tangible personal property including
- (a) a service of delivering mail,
- (a.1) a service of driving an automotive vehicle designed or adapted to be used on highways and streets for the purpose of delivering the vehicle to a destination, and
- (b) any other property or service supplied to the recipient of the particular service by the person who supplies the particular service, where the other property or service is part of or incidental to the particular service, whether there is a separate charge for the other property or service, but not including a service provided by the supplier of a passenger transportation service of transporting an individual’s baggage in connection with the passenger transportation service;
[Repealed, 1997, c. 10, s. 147]
- (a) in respect of a continuous freight movement, the place where the first carrier that engaged in the continuous freight movement takes possession of the property being transported, and
- (b) in respect of a continuous journey, the place where the passenger transportation service that is included in the continuous journey and that is first provided begins;
, in respect of a freight transportation service, includes at a particular time a place in Canada if, at that time, the property being transported has been imported but has not been released and the property is being transported in compliance with the Customs Act or any other Act of Parliament that prohibits, controls or regulates the importation of goods;
of tangible personal property means the person who, in respect of a continuous freight movement or a continuous outbound freight movement, transfers possession of the property being shipped to a carrier at the origin of the freight movement and, for greater certainty, does not include a person who is a carrier of the property to which the freight movement relates;
, in respect of a continuous journey of an individual or a group of individuals, means any place at which the individual or group embarks or disembarks a conveyance used in the provision of a passenger transportation service included in the continuous journey, for any reason other than transferring to another conveyance or to allow for servicing or refuelling of the conveyance;
means Canada, the United States (except Hawaii) and the islands of St. Pierre and Miquelon;
of a continuous journey means the place where the passenger transportation service that is included in the continuous journey and that is last provided ends.
- (2) For the purposes of this Part, where in respect of a continuous freight movement several carriers supply freight transportation services in the course of the continuous freight movement, and the shipper or the consignee of the property is, under the contract of carriage for the continuous freight movement, required to pay a particular carrier that is one of those carriers a particular amount that is part or all of the consideration for the freight transportation services supplied by those several carriers,
- (a) the particular carrier is deemed to have made a supply of a freight transportation service, having the same destination as the continuous freight movement, to the shipper or consignee, as the case may be, for consideration equal to the particular amount, whether the particular amount includes an amount paid to the particular carrier as agent of any of the other several carriers;
- (b) the shipper or consignee, as the case may be, shall be deemed to have received a supply of a freight transportation service from the particular carrier for consideration equal to the particular amount and not to have received a freight transportation service from any of the other several carriers; and
- (c) to the extent that any part of the particular amount is paid by one of the several carriers (in this paragraph referred to as the “first carrier”) to another of the several carriers, the first carrier shall be deemed to be the recipient of freight transportation services supplied by the other carriers in relation to the continuous freight movement and, to the same extent, the other carriers shall be deemed to have supplied those freight transportation services to the first carrier and not to the shipper or consignee.
- (a) the origin or termination of the continuous journey is outside Canada, or
- (b) there is a stopover outside Canada,
but not including a passenger transportation service that is part of a continuous journey if both the origin and the termination of the journey are in Canada and, at the time the journey begins, the individual or group is not scheduled to be outside Canada for an uninterrupted period of at least 24 hours during the course of the journey.
- (a) the origin or termination of the continuous journey, or any stopover in respect thereof, is outside the taxation area;
- (b) the origin and termination of the continuous journey, and all stopovers in respect thereof, are outside Canada;
- (c) the origin of the continuous journey is within the taxation area, but outside Canada; or
- (d) all places at which the individual or group embarks or disembarks an aircraft are outside Canada and the origin or termination of the continuous journey, or any stopover in respect thereof, is outside Canada.
- (a) a service of transporting an individual’s baggage; and
- (b) a service of supervising an unaccompanied child.
- (a) the shipper of the property provides the carrier with a declaration in prescribed form that the property is being shipped for export and that the freight transportation service to be supplied by the carrier is part of a continuous outbound freight movement in respect of the property;
- (b) the property is exported and the service is part of a continuous outbound freight movement in respect of the property; and
- (c) the value of the consideration for the supply is $5 or more.
PART VIII
International Organizations- 1 [Repealed, 2013, c. 33, s. 52]
- 2 A supply of property or a service to an international bridge or tunnel authority for use in the construction of a bridge or tunnel that crosses the boundary between Canada and the United States.
PART IX
Financial Services- 1 A supply of a financial service (other than a supply that is included in section 2) made by a financial institution to a non-resident person, except where the service relates to
- (a) a debt that arises from
- (i) the deposit of funds in Canada, where the instrument issued as evidence of the deposit is a negotiable instrument, or
- (ii) the lending of money that is primarily for use in Canada;
- (a) where the policy is a life or accident and sickness insurance policy (other than a group policy), it is issued in respect of an individual who at the time the policy becomes effective, is a non-resident individual;
- (b) where the policy is a group life or accident and sickness insurance policy, it relates to non-resident individuals who are insured under the policy;
- (c) where the policy is a policy in respect of real property, it relates to property situated outside Canada; and
- (d) where the policy is a policy of any other kind, it relates to risks that are ordinarily situated outside Canada.
PART X
Collection of Customs Duties- 1 A supply made by Canada Post Corporation of a service under an agreement made with the Minister of Public Safety and Emergency Preparedness under subsection 147.1(3) of the Customs Act .
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1990, c. 45, s. 18; 1992, c. 28, s. 41; 1993, c. 27, ss. 178 to 199; 1994, c. 9, ss. 29 to 32; 1997, c. 10, ss. 118 to 149, 253; 2000, c. 30, ss. 123 to 134; 2001, c. 15, ss. 29, 30; 2002, c. 22, s. 391; 2005, c. 38, ss. 108, 145; 2007, c. 18, ss. 57, 58, c. 29, s. 52; 2008, c. 28, ss. 85 to 93; 2010, c. 12, ss. 88, 89; 2012, c. 19, ss. 31 to 43, 418; 2013, c. 33, ss. 51, 52; 2014, c. 20, ss. 61, 366(E), c. 39, s. 98; 2016, c. 7, ss. 69 to 71, c. 12, s. 93; 2017, c. 20, s. 41; 2018, c. 12, ss. 97 to 99
- 2019, c. 28, s. 100
- 2019, c. 29, s. 76
- 2019, c. 29, s. 77
- 2021, c. 23, s. 114
- 2021, c. 23, s. 115
- 2023, c. 26, s. 122
- 2024, c. 17, s. 112
- (a) a debt that arises from
- (a) in respect of a supply included in any of sections 23, 24.1 and 35,