Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2021 – GST/HST rates

Supplies of farm goods and services subject to GST (5%) or HST (13% or 15%) include:

Other supplies are taxable at 0%. We refer to these as zero-rated supplies. You do not pay GST/HST when you make these purchases and you do not charge GST/HST when you supply them to your customers.

Zero-rated farm supplies are:

Zero-rated farm purchases are:

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