Summary The materials that follow in this section survey the growing range of commodity or value-added or transfer taxes, particularly GST and sales taxes. Also a limited number of goods are simply tax exempt - particularly those for worship itself. Churches are exempted from registration in the GST system and from collecting and remitting taxes on their transactions when they are irregular, occasional, and small-scale. They are also exempt on services provided by volunteers. Some types of goods and services, such as religious literature or sanctuary furnishings, are exempted from tax.
Churches are also eligible for tax rebates on some specific uses of taxable goods.
Federal and provincial governments are presently attempting to harmonize taxes in several areas of the country. The results of these efforts should provide important clarification of exemptions, but they may also result in the loss of tax relief that churches have received in the past. Land transfers are exempt only if the purchaser and the proposed use are religious. Taxes on Sales and Transactions 1. It also levies customs duties and excise taxes, as well as taxes on resource development and commodities including fuels, tobacco, alcohol, telecommunication, rail and air travel.