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Subscribe to this list via RSS Blog posts tagged in Zero-Rated Supplies

Bill C-69, which received Royal Assent on June 20, 2024, contains various amendments to implement the federal government’s 2024 Budget.  In this blog, we discuss a small but important amendment:  supplies of certain face masks, respirators and face shields are no longer classified as zero-rated supplies!

Background – Zero-Rated Supplies

Section 165 of the Excise Tax Act (the “ETA”) generally imposes the GST/HST on recipients of taxable supplies made in Canada.  Zero-rated supplies are a subset of taxable supplies which are taxed at the rate of 0%.  Common examples of zero-rated supplies include basic groceries, prescription medications, and some medical devices.

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