The Canadian government has introduced a temporary Goods and Services Tax/Harmonized Sales Tax (GST/HST) relief on select items to help Canadians save during the holiday season. From December 14, 2024, to February 15, 2025, qualifying purchases will be exempt from GST/HST, providing direct savings at the point of sale.
.jpg)
Eligible Items:
- Food and Beverages: This includes groceries, prepared foods, restaurant meals (dine-in, takeout, or delivery), snacks, and non-alcoholic beverages.
Government of Canada - Children's Essentials: Children's clothing and footwear, diapers, car seats, and toys are covered under this tax break.
Government of Canada - Entertainment and Holiday Items: Physical books, printed newspapers, jigsaw puzzles for all ages, video game consoles, controllers, physical video games, and Christmas or similar decorative trees qualify for the tax relief.
Government of Canada
Conditions:
Payment and Delivery: To benefit from the tax exemption, items must be paid for in full and delivered (or made available) to the buyer between December 14, 2024, and February 15, 2025. For partial payments, all installments must be completed within this period, except for deposits made before December 14, 2024, provided the remaining balance is paid, and the item is delivered within the specified timeframe.
Government of Canada
For Shoppers:
The GST/HST exemption will be applied automatically at checkout for qualifying items, resulting in immediate savings.
For Businesses:
Businesses are required to adjust their systems to ensure GST/HST is not charged on eligible items during the specified period. They should maintain accurate records and continue to remit and report GST/HST as usual for non-qualifying items.