Taxable Supplies

Most supplies made by UBC are exempt supplies. Only a limited number of supplies are taxable supplies. Learn more about taxable supplies and:

Zero-rated Taxable Supplies

Zero-rated supplies of goods and services are taxable at a notional rate of zero percent. The supplier is entitled to claim an ITC for tax paid on inputs relating to these supplies. As a result, these supplies receive tax-free treatment. They include prescription drugs, medical devices, basic groceries, agriculture and fishing products for human consumption and exports (including most services provided to nonresidents).

Learn more about zero-rated taxable supplies

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

Additional decision trees