# XB-02 — Zero-rated exports of services, Schedule VI Part V s.7

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

**Zero-rated exports of services**, Schedule VI Part V s.7: a general zero-rating for services supplied to a non-resident, subject to the exclusions in paras (a)–(h). Note the trap — **advisory, consulting and professional services are excluded from s.7** and must qualify under s.9 or s.23 instead. Also excluded: services rendered to an individual while in Canada, and services in respect of real property in Canada or tangible personal property situated in Canada when performed. Services performed wholly outside Canada, or relating to real property outside Canada, are not taxable at all

## Sources

- Memorandum 4-5-3 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/4-5-3/exports-services-intangible-personal-property.html

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