Business, HST and payroll
What is the Exempt supply?
A sale HST doesn't apply to at all, like long-term residential rent or most health services. You can't claim input tax credits for the costs of making it.
Good to know
Exempt sales don't count toward the $30,000 small supplier test.
Also called: HST exempt.
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Reviewed by the Done Right Accounting team. Last reviewed October 2026.