• Goods and services that are zero-rated from GST include:
• Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
• Prescription drugs, but not any drugs available over-the-counter (OTC).
• Medical devices
• Feminine hygiene products
• Goods and services that are directly exempt from GST include:
• Residential resales of property that has been previously owned and used
• Rental accommodations of longer than a month
• Educational services that lead to a certificate or diploma or are required for a certain practice
• Medical and dental services
• Financial services such as bank fees
• Legal aid services
• Day-care services
