Canada Excise Tax Act, Schedule VI, Part V, section 7: services to a non-resident are zero-rated, except advisory, consulting or professional services (Excise Tax Act, R.S.C. 1985, c. E-15, Schedule VI, Part V, s. 7)
Data collection work done for a US lab is zero-rated as a service to a non-resident, but an advisory or consulting service is carved out and may be taxed.
Dated 18 Oct 2026Source checked 18 Oct 2026Basis: primary text
In the source's own words
“A supply of a service made to a non-resident person, but not including a supply of ... (b) an advisory, consulting or professional service;”
Where it was read
Figures it counts in
It is shown on its own, not counted into a figure.
Cited in this guide