Exports – Services and Intangible Personal Property - Canada
GST/HST memorandum 4-5-3 December 2023 This version replaces the one dated June 1998. This memorandum has been updated to reflect legislative amendments including zero-rated …
GST and HST Rules for International Sales from Canada
Identify which sales qualify as zero-rated exports, enabling you to charge 0% GST/HST while remaining compliant. This includes goods sent directly outside Canada or services delivered to …
GST/HST Taxable and Exempt Goods and Services - TaxTips.ca
Zero-rated also includes items which would be taxed at the full rate, except that they are being exported. The transportation costs of the exported items would also be zero-rated. If you …
Is GST applicable to customers outside of Canada?
If the client is registered for GST, then you should charge them GST. These are the rules that apply to services. As a general rule, goods that are exported outside of Canada and services …
4-5-3 Exports – Services and Intangible Personal Property - Canada
Dec 7, 2023 · This section provides information on supplies of services (Part One) and intellectual property (Part Two) that are listed as zero-rated exports for purposes of the Goods and …
This guide explains how the Canadian goods and services tax/harmonized sales tax (GST/HST) applies to non-residents doing business in Canada. It provides guidelines to help you …
Sales of Services to Non-Residents - Revenu Québec
Services provided in Québec to non-residents are generally zero-rated. However, such transactions are subject to 5% GST and 9.975% QST in the following situations: The service is …
Charging GST/HST for Out of Province Sales and Foreign Clients
Jul 23, 2025 · Under the GST/HST regulations, goods exported outside of Canada and services rendered to non-residents are considered zero-rated supplies. This means they’re technically …
Providing services to a non-resident? Prove it! - Baker Tilly
Feb 3, 2014 · The Department of Finance will also consider other forms of documentation as proof of non-residence and the non-registered status of the customer. If you make sales to non …
Do I Need to Charge GST to Foreign Clients? - Canada Cross …
Oct 2, 2019 · The answer comes from the Canadian Border Services Agency (CBSA). Gaining the right advice from the CBSA will help you to determine whether you should be charging GST to …
Doing Business in Canada – GST/HST Information for Non-Residents
To export goods or services to you on a zero-rated basis, a Canadian supplier may ask to verify your non-resident status and, in some cases, your status as a person that is not registered …
How to Charge GST/HST to US Clients as a Canadian Freelancer
Jun 17, 2025 · Learn when Canadian freelancers and online sellers must charge GST/HST to U.S. clients. Understand CRA rules, zero-rated exports and how to invoice correctly in 2025.