Can my company claim an input tax credit on goods and services used in the production of items exported from Canada?
Yes exports outside Canada are classified as zero-rated. Additional items that are also zero-rated include: – basic groceries (milk, bread and vegetables) – agricultural and most fishery products (wheat, grain, raw wool, unprocessed tobacco, fish for human consumption and farm livestock) – prescription drugs and drug dispensing fees – medical devices (hearing aids, wheelchairs and eyeglasses) – international transportation services as well as accommodation and other supplies made outside Canada 2.5.3.
