- Indian schools on Indian reserves;
- Out of Country customers;
- Provincial governments and their formally recognized entities that have an official exemption number providing for zero-rated (tax free) status.
| Goods & Services Tax |
LRC will collect the GST on all taxable good and services with the following exceptions:
The LRC invoice shows GST separately from commodity and service charges.
LRC will not apply GST to the LRCA portion paid by Alberta Education.
| Provincial Sales Tax (PST) |
LRC will collect the PST on products where provincial tax is applicable.
| Harmonized Sales Tax (HST) |
LRC will collect the HST on all taxable goods and services shipped to the provinces participating in HST.
