What types of items will qualify for GST/HST relief?
- Children's clothing and footwear
- Diapers
- Car seats
- Children's toys
- Jigsaw puzzles
- Video game consoles, controllers, and physical video games
- Physical books
- Printed newspapers
- Christmas trees
- Food and beverages
- Beer, wine, cider
Additional eligibility requirements for items:
Eligible items must be paid for in full between December 14th, 2024 and February 15th, 2025. They must also be delivered, or made available to the buyer between the relief dates.
What should businesses do with this new measure?
From December 14th, 2024 through February 15th, 2025, do not charge the GST/HST on the qualified items above for relief. The CRA advises for businesses to keep their records and remit and report their regular GST/HST as usual.
What about businesses who buy from other businesses, will they be charged GST/HST on qualifying items?
No GST/HST should be charged on any transaction for qualifying items where the payment and delivery of the goods occurs between December 14th, 2021 through February 15th, 2025, including from suppliers or business to business.
Further detail is available on the Government of Canada website. For GST/HST general enquiries you can call the Business Enquiries line at 1-800-959-5525, or for GST/HST technical enquiries call GST/HST Rulings at 1-800-959-8287.
If you have any additional questions, please don't hesitate to contact me.
Happy Holidays,
Julie Dabrusin
Member of Parliament
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