GST/HST break

These new or used items qualify as children's clothing or footwear:

• Baby clothes, including bibs, bunting blankets, and receiving blankets
• Children's clothes in sizes XS, S, M, or L
• Babies' and children's socks, hats, ties, scarves, belts, suspenders, gloves, and mittens
• Babies' footwear
• Children's footwear with an insole length of 24.25 cm or less
• Sports clothing and dancewear such as jerseys, ski jackets, leotards, unitards, bodysuits, and dual-purpose swimwear that can reasonably be worn outside of sports or dance activities

These items do not qualify:

• Specialized clothing and footwear designed exclusively for sports or recreational activities (for example: wetsuits, soccer cleats, bowling shoes, skates, ski boots, tap shoes, pointe shoes)
• Adult clothing and footwear, even if it's purchased for a child
• Costumes and make-up
• Jewellery

Diapers designed for children and babies qualify, including:

• Cloth or disposable diapers
• Diaper inserts or liners
• Training pants
• Rubber pants designed for use with any of the above items

These items do not qualify:

• Children's diapers provided as part of a diaper service
• Adult diapers (even if they are purchased for a child)

Incontinence products specially designed for use by individuals with a disability are already not charged GST/HST.

These items qualify as children's car seats:

• Restraint systems or booster cushions that conform to the Canada Motor Vehicle Safety Standards:
  • Child restraint systems
  • Infant restraint systems
  • Booster seats
  • Restraint systems for infants with special needs
• In detail: Motor Vehicle Restraint Systems and Booster Seats Safety Regulations - definitions

These items do not qualify:

• Children's car seats and car booster seats that do not meet the Canada Motor Vehicle Safety Standards
• Travel systems, which are a combination of stroller, carrier and car seat sold as a single package

New or used children's toys that may qualify are:

• Games, including:
  • Board games with physical components and rules, including replacement parts and add-on components such as dice
  • Card games, including playing cards and games that include trading cards
• Toys, toy sets and toy systems that either:
  • Imitate another item, whether real or imaginary
  • Involve building, creating or assembling structures, objects or models by using pieces, parts, materials or modelling compound
  • Involve sorting, stacking or organizing pieces, parts or materials
• Dolls, plush toys and soft toys and their accessories

These types of children's toys qualify if they are intended for children under 14 years old for learning or play. Toys that are marketed as being for an age below 14 (for example, a toy recommended for children ages 8 and up) would qualify.

These items do not qualify:

• Games and toys that don’t meet the requirements above
• Collectibles that are not intended for play or learning, such as hockey cards or collectible dolls
• Toys and model sets that are marketed for adults (for example, adult construction brick or train sets)

These new or used items qualify as physical books:

• Most published, printed books (hardcover or softcover)
• Updates of printed books
• Guide books, and atlases that do not mostly contain street or road maps
• Magazines and periodicals (that have no more than 5% of their printed space devoted to advertising) supplied by subscription, if all the consideration is paid during the relief period and only for those magazines or periodicals that are delivered during the relief period
• Physical audio recordings of printed books, if 90% or more of the recording is a spoken reading of a printed book, including abridged versions (for example, a cassette, compact disc, or reel-to-reel tape version of a published book)
• Physical recordings of a performance of a published play
• Bound or unbound printed versions of scripture of any religion, such as the Quran, the Bible, prayer books, missals, hymn books, and Torah scrolls
• Illustrated versions of religious scriptures (for example, comic book versions)
• Printed books that are wrapped or packaged for sale as a single item with a physical read-only medium that is made up of either a reproduction of the printed book or material that makes specific reference to the printed book
  
  In detail: printed book packages for students

  If the product is specially designed for use by students enrolled in a qualifying course, a printed book packaged with a read-only medium or a right to access a website, or both of them, that contains material that is related to the subject matter of the printed book also qualifies. Most elementary, secondary and university level courses, as well as certain professional accreditation and vocational courses, are qualifying courses.

  For example, printed books that includes a copy of the full text of the novel on CD-ROM, and textbooks that include a CD-ROM with chapter summaries and interactive quizzes based on the subject material in the book would qualify.

These items do not qualify:

• E-books
• Downloadable audio books and e-audio books
• Magazines and periodicals that are not purchased by subscription or that have more than 5% of their printed space devoted to advertising
• Books designed primarily for writing on, such as address books, diaries, journals, and notebooks
• Colouring books, scrapbooks, sticker books, sketchbooks and albums for photographs, stamps or coins
• Brochures, pamphlets, catalogues and advertising material
• Warranty booklets and owner's manuals
• Agendas and calendars
• Certain directories and collections of street or road maps
• Cut-out and press-out books
• Collections of patterns, stencils, or blueprints
• Programs for events or performances
• Rate books
• Recordings of performances of musical scores
• Recordings of unpublished manuscripts
• CD-ROMs, DVDs, and Blu-ray discs with textual or visual information

A qualifying newspaper is a printed newspaper that:

• Contains news, editorials, feature stories, or other information of interest to the general public
• Is published at regular intervals (usually daily, weekly or monthly)

These items do not qualify:

• Electronic and digital publications
• Flyers
• Inserts
• Magazines
• Periodicals
• Shoppers

These new or used items qualify as video game consoles, controllers, and games:

• Game consoles designed primarily for playing video games
• Controllers designed primarily for playing video games on a qualifying video game console
• Physical video games, in a tangible format designed for the read-only storage of information in digital format, that contains a video game designed for use with a qualifying video game console (for example, game cartridges)

These items do not qualify:

• Downloadable or online-only games
• Other gaming accessories, such as chairs and headsets

New or used Christmas trees and similar decorative trees qualify, including:

• Natural trees
• Artificial trees
• Hanukkah trees or bushes

These items do not qualify:

• Decorations for a Christmas tree or other decorative tree
• Holiday related decorations that are not in the physical form of a tree (for example, Christmas tree themed decorations for a wall)
• Poinsettia plants
• Mistletoe
• Wreaths

Most basic grocery items already have no GST/HST charged on them.

These food items also temporarily have no GST/HST charged:

• 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
• Energy bars or protein bars, if they meet all of the following criteria:
  • Compete directly with other similar products that are not enhanced by protein, caffeine, vitamins, and/or minerals (sold in a similar aisle in a store and are marketed in similar fashion)
  • Considered by the average person to be a food to satisfy hunger
  • Considered by Health Canada to be a food
• A gift basket that contains food and other items, if 90% or more of the total value of the basket corresponds to items that would have no GST/HST charged on them if they were supplied separately

These items do not qualify:

• Food sold from a vending machine
• A gift basket that contains food and other items, if less than 90% of the total value of the basket corresponds to items that would have no GST/HST charged on them if they were supplied separately
• Dietary supplements
  In detail: dietary supplements

  Dietary supplements are not food or beverages and therefore do not qualify for the temporary GST/HST relief.

  Dietary supplements are consumed for their therapeutic or preventive effects or to achieve specific beneficial effects related to performance or physique. Dietary supplements are usually made with natural or synthetic ingredients and include products that contain natural or synthetic ingredients and include products such as vitamins, minerals, tonics, fibre, protein, amino acids, fatty acids, enzymes, herbal supplements, or compounds derived from plant or animal products.

  Examples of dietary supplements include:

  • Vitamins and minerals, such as multivitamin products
  • Protein isolate powder
  • Energy shots or wellness shots
  • Detox and cleanse products
  • Fibre mixes and supplements
  • Herbal supplements

  If a product has a Drug Identification Number (DIN), a Homeopathic Medicine Number (DIN-HM), or a Natural Product Number (NPN) as required by Health Canada it is a dietary supplement and does not qualify for the temporary GST/HST relief.

  The presence of any of the following factors is a strong indicator that a product is a dietary supplement and does not qualify for the temporary GST/HST relief:

  • Sold in tablet, pill, capsule or similar form
  • Sold in powdered or granulated form and consumed for its beneficial or therapeutic effects
  • Labelled as a dietary supplement or a supplement
  • Instructions for product consumption including timing, dosage and restrictions
  • Marketing claims that the product has a therapeutic or preventive effect, enhances mental or physical performance, or enhances physique
  • Emphasis on particular nutrients not commonly regarded by a consumer as an ingredient (such as whey protein isolate)
  • Claims that the product will promote weight loss
  • Warnings as to who should not consume the product. For example, the product should not be consumed, or should only be consumed in restricted amounts, by pregnant women or children under 16 years of age
  • The product is compared in its marketing to other products that are not considered to be food, beverage or ingredients.

  Energy bars, protein bars and ready-to-consume energy or protein drinks (such as protein shakes)

  These products are considered food or beverages and qualify for the temporary GST/HST relief when they meet all the following criteria:

  • Compete directly with other similar products that are not enhanced by protein, caffeine, vitamins, and/or minerals (sold in a similar aisle in a store and are marketed in similar fashion)
  • Considered by the average person to be a food or beverage to satisfy hunger or thirst
  • Considered by Health Canada to be a beverage

  Read more details of which products are considered dietary supplements

• Cannabis products sold in the form of food
• Throat lozenges
• Other items that do not qualify as food for human consumption (for example, pet food)

Related links:

• Meals and drinks for dine-in, takeout, delivery, and catering
• How basic grocery items are regularly treated for GST/HST

These items qualify:

• Non-alcoholic drinks, such as coffee, tea, carbonated drinks, juices, and smoothies
• Eligible alcoholic beverages:
  • Beer and malt beverages, for example, canned or bottled beer, pitchers of beer
  • Wine, cider and sake (including fortified) that are 22.9% alcohol by volume (ABV) or less
    In detail: Wine and sake (including fortified)

    Wine and sake qualify for GST/HST relief during the eligible period, along with other fortified beverages, if the absolute ethyl alcohol by volume (ABV) does not exceed 22.9%. If any alcoholic beverage is fortified in excess of 22.9% absolute ethyl ABV, it does not qualify for GST/HST relief.

  • Spirit coolers and premixed alcoholic beverages that are 7% ABV or less
    In detail: Spirit coolers and premixed alcoholic beverages

    Spirit coolers and premixed alcoholic beverages which are prepackaged for sale and contain 7% of absolute ethyl ABV or less qualify for GST/HST relief during the eligible period.

    Spirit coolers and premixed alcoholic beverages which are prepackaged for sale and which contain more than 7% of absolute ethyl ABV do not qualify for GST/HST relief during the eligible period.

• Energy or protein drinks and shakes, if they meet all of the following criteria:
  • Compete directly with other similar products that are not enhanced by protein, caffeine, vitamins, and/or minerals (sold in a similar aisle in a store and are marketed in similar fashion)
  • Considered by the average person to be a beverage to satisfy thirst
  • Considered by Health Canada to be a beverage
• A gift basket that contains beverages and other items, if 90% or more of the total value of the basket corresponds to items that would have no GST/HST charged on them if they were supplied separately

These items do not qualify:

• Beverages sold from a vending machine
• Non-eligible alcoholic beverages:
  • Alcoholic spirits and liqueurs
  • Alcoholic beverages (other than beer, malt beverages, wine, cider, and sake) with more than 7% ABV
• A gift basket that contains beverages and other items, if less than 90% of the total value of the basket corresponds to items that would have no GST/HST charged on them if they were supplied separately
• Dietary supplements
  In detail: dietary supplements

  Dietary supplements are not food or beverages and therefore do not qualify for the temporary GST/HST relief.

  Dietary supplements are consumed for their therapeutic or preventive effects or to achieve specific beneficial effects related to performance or physique. Dietary supplements are usually made with natural or synthetic ingredients and include products that contain natural or synthetic ingredients and include products such as vitamins, minerals, tonics, fibre, protein, amino acids, fatty acids, enzymes, herbal supplements, or compounds derived from plant or animal products.

  Examples of dietary supplements include:

  • Vitamins and minerals, such as multivitamin products
  • Protein isolate powder
  • Energy shots or wellness shots
  • Detox and cleanse products
  • Fibre mixes and supplements
  • Herbal supplements

  If a product has a Drug Identification Number (DIN), a Homeopathic Medicine Number (DIN-HM), or a Natural Product Number (NPN) as required by Health Canada it is a dietary supplement and does not qualify for the temporary GST/HST relief.

  The presence of any of the following factors is a strong indicator that a product is a dietary supplement and does not qualify for the temporary GST/HST relief:

  • Sold in tablet, pill, capsule or similar form
  • Sold in powdered or granulated form and consumed for its beneficial or therapeutic effects
  • Labelled as a dietary supplement or a supplement
  • Instructions for product consumption including timing, dosage and restrictions
  • Marketing claims that the product has a therapeutic or preventive effect, enhances mental or physical performance, or enhances physique
  • Emphasis on particular nutrients not commonly regarded by a consumer as an ingredient (such as whey protein isolate)
  • Claims that the product will promote weight loss
  • Warnings as to who should not consume the product. For example, the product should not be consumed, or should only be consumed in restricted amounts, by pregnant women or children under 16 years of age
  • The product is compared in its marketing to other products that are not considered to be food, beverage or ingredients.

  Energy bars, protein bars and ready-to-consume energy or protein drinks (such as protein shakes)

  These products are considered food or beverages and qualify for the temporary GST/HST relief when they meet all the following criteria:

  • Compete directly with other similar products that are not enhanced by protein, caffeine, vitamins, and/or minerals (sold in a similar aisle in a store and are marketed in similar fashion)
  • Considered by the average person to be a food or beverage to satisfy hunger or thirst
  • Considered by Health Canada to be a food or beverage

  Read more details of which products are considered dietary supplements

• Cannabis products sold in the form of a beverage

Related links:

• Meals and drinks for dine-in, takeout, delivery, and catering
• Mixed drinks served at establishments