Financial Services

Financial Services

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1.2 Exemptions and Rebates

There are transactions where the GST/HST is not applicable in part or in full. For example, University general exemptions, exempt supplies, zero-rated supplies, direct cost exemptions, sale of goods or services to Provincial Governments, and point of sale rebates including the Ontario First Nations Point of Sale rebate.

In general, most exemptions apply to services while most zero-rated and point of sale rebates apply to goods. There are specific rules for Universities.

1.2.1 Queen's General Exemption (Education Services Exemption)
1.2.2 Zero-Rated Supplies
1.2.3 Exempt Supplies
1.2.4 Direct Cost Exemption
1.2.5 Point of Sale Rebate
1.2.6 Ontario First Nations Point of Sale Rebate
1.2.7 Sale of Goods/Services to Provincial Governments