Exempt Supplies

Exempt supplies made by a vendor are not subject to GST/HST and the vendor is not entitled to an ITC for tax paid on inputs relating to these supplies.

Exempt supplies are described in Part I – VIII of Schedule V of the Excise Tax Act.

What Supplies are Exempt?

  • Most supplies of personal property (property that is not real property) and services made by a Public Institution, other than supplies of new goods acquired/manufactured/produced by the Public Institution that were not donated to the Public Institution.
  • Supplies of real property by a Public Service Body, unless a particular supply is carved out of the exemption.
  • Certain educational services
  • Certain health care services

The GST/HST Invoicing Decision Tree describes UBC’s GST/HST treatment of supplies. 

Additional decision trees