# XB-01 — Zero-rated exports of goods, Schedule VI Part V s.1 (export by the recipient)

**Flag: Current** — Verified against the live source. Safe to cite.

**Zero-rated exports of goods**, Schedule VI Part V s.1 (export by the recipient). All conditions must be met: the recipient is not a consumer; the goods are not excisable; they are exported as soon as is reasonable; they are not acquired for consumption, use or supply in Canada first; they are not further processed except as incidental to transport; and the supplier keeps evidence of export satisfactory to the Minister. Section 12 covers export by the supplier — shipping to a destination outside Canada named in the contract for carriage, transferring possession to a common carrier for shipment abroad, or mailing or couriering to an address outside Canada

## Sources

- Imports and exports (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-imports-exports.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative