Tax-exempt goods and services
Some types of goods and services are exempt under the GST. This means that tax is not applied to these sales. However, vendors of exempt products are not entitled to claim input tax credits to recover the GST they paid on their inputs to these products. Examples of tax-exempt goods and services include longterm residential rents, most health and dental care services, day care services, most sales by charities, most domestic financial services, municipal transit, and legal aid services.