LRC will collect the GST on all taxable good and services with the following exceptions:

• 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.

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 of Nova Scotia, New Brunswick, and Newfoundland and Labrador.