Glossary

Looking for a term or acronym you're not familiar with? Find it in this glossary! If there is a term we're missing, let us know at cscb@cscb.ca.
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Term Definition
Zero-Rated Supplies

Zero-rated supplies are those on which there is no Goods and Services Tax (GST) paid by the purchaser, however, the registrant supplier of the goods may claim an input tax credit for tax paid on purchases, which were used to create the zero-rated supply.
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