The Government of Canada has tabled legislation for the proposed measure to provide GST/HST relief on certain items beginning December 14, 2024, and ending February 15, 2025. To help businesses apply this GST/HST relief correctly, the Canada Revenue Agency (CRA) has webpage with detailed information on qualifying goods and services, and instructions for businesses that charge GST/HST.

  • Which types of items would have GST/HST relief
  • How to get this tax break as a shopper
  • What to do as a business that charges the GST/HST

Businesses are expected to remove the GST/HST on qualifying goods at checkout as of December 14, 2024. This adjustment will remain in place until February 15, 2025. The information page will be updated as new information emerges to help businesses understand the GST/HST relief, and how it applies to your products.

Temporarily no GST/HST will be charged on certain items as long as the qualifying item is both:

  • Paid for in full between December 14, 2024 and February 15, 2025
  • Delivered or made available to the buyer between December 14, 2024 and February 15, 2025

What's on holiday?

  • children's items: clothing and footwear, diapers, car seats, toys
  • jigsaw puzzles (all ages)
  • video games: consoles, controllers, physical games
  • physical books & printed newspapers
  • food & beverage related services (check the list)
  • Christmas and similar decorative trees

There are exceptions, limitations, and restrictions. Please check the list to see if your business item(s) are included/excluded.

For Businesses

From December 14, 2024, to February 15, 2025, do not charge the GST/HST on the qualifying goods and services listed above. Keep your records and remit and report your regular GST/HST as usual.

Food & Beverage

As outlined on the CRA webpage, the following inclusions and exclusions apply.

Most basic grocery items already have no GST/HST charged on them. These food and beverage related items would also temporarily have no GST/HST charged:

  • Restaurant meals, whether dine-in, takeout, or delivery (including meals at cafés, pubs, food trucks, and other food and beverage establishments)
  • Prepared foods including sandwiches, salads, vegetable or cheese platters, and pre-made meals
  • Snacks including chips, candy, baked goods, fruit-based snacks, and granola bars
  • Non-alcoholic drinks, such as coffee, tea, carbonated drinks, juices, and smoothies
  • Beer and malt beverages
  • Wine, cider and sake (including fortified) that are 22.9% alcohol by volume (ABV) or less
  • Spirit coolers and premixed alcoholic beverages that are 7% ABV or less
  • Catered meals, including the catering fee for providing, preparing, or serving qualified food and beverages

These items would not qualify:

  • Food or beverages sold from a vending machine
  • Alcoholic beverages (other than beer, malt beverages, wine, cider, and sake) with more than 7% ABV
  • Dietary supplements
  • Other items that do not qualify as food or beverages for human consumption (for example, pet food)

Retail or Wholesale

The items that qualify for GST/HST relief during this period qualify whether they are being purchased retail or wholesale.

Other Countries

Imported goods qualify for the temporary GST/HST relief as long as they meet the other qualifying conditions.