Glossary
Taxable supply
A taxable supply is a good or service on which GST/HST applies, whether at the standard rate or at the 0% rate that applies to a zero-rated supply. Making taxable supplies is what lets a registered business recover the GST/HST on its own purchases through input tax credits, which is the key difference from an exempt supply. Most goods and services businesses sell in Canada fall into this category by default. Our guide to GST, HST and PST sets out which sales fall outside it.
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