Government GST/HST break (Dec 14, 2024 – Feb 15, 2025)
December 12, 2024
The Government of Canada has announced a proposed measure to provide GST/HST relief on certain items from December 14, 2024, to February 15, 2025.
Here’s a list of items getting a tax break:
Food and groceries
- ~Prepared foods such as sandwiches, salads, platters and pre-made meals.
- ~Snacks including chips, candy, baked goods, fruit-based snacks and granola bars.
- ~Energy bars, but only if they are considered to be food by Health Canada are not enhanced by protein, caffeine, vitamins and/or minerals and meets other qualifications.
- ~Gift baskets, as long as at least 90 per cent of the contents are qualifying food or beverage items.
- ~Prepared meals and beverages, including delivery, but only when the food establishment delivers the meal.
- ~Prepared meals delivered by a third party (the delivery cost is not tax-exempt).
Beverages
- ~All non-alcoholic drinks, such as coffee, tea, carbonated drinks, juices and smoothies, provided they aren’t sold through a vending machine.
- ~Alcoholic beverages such as beer, wine, cider and sake, so long as the alcohol volume is 22.9 per cent or less.
- ~Spirit mixed coolers and premixed alcoholic beverages with an alcohol volume of seven per cent or less.
- ~Energy and protein shakes, provided they aren’t enhanced with protein, caffeine, vitamins and/or minerals, and provided Health Canada considers them to be a food or beverage.
Restaurant meals and drinks
- ~Meals purchased at pubs, bars, food trucks or other places serving food and beverages.
- ~Mixed drinks served in restaurants and bars if they are qualifying beverages — sparkling wine and orange juice qualify, but a vodka and soda does not.
- ~Tips paid on meals and drinks, but only if they are included in the bill.
- ~Catering services that provide qualifying food and beverages.
Children’s clothing and accessories
- ~Infant and children’s clothes, including accessories such as bibs, blankets, hats, belts, suspenders, gloves and mittens.
- ~Footwear with an insole length of 24.25 cm or less.
- ~Some sports clothing, such as jerseys, ski jackets, leotards, unitards and bodysuits that can be worn outside of sports or dance activities.
- ~Diapers, both cloth and disposable, training pants or rubber pants designed to be used with diapers.
- ~Children’s car seats, provided they meet Canadian safety standards and are not part of a stroller/carrier travel system.
Specialized items of clothing — including wetsuits, soccer cleats, bowling shoes, skates, ski boots and tap shoes — do not qualify.
Children’s toys and video games
- ~Board games and card games, including playing cards and Pokémon cards.
- ~Toys that involve building, creating or assembling structures.
- ~Dolls, plush toys and soft toys and their accessories.
- ~Toys marketed for children below 14 years of age.
- ~Jigsaw puzzles for all ages.
- ~Video game consoles and video games for consoles qualify, but downloadable or online-only games do not.
Collectibles — including hockey cards, dolls or other toys marketed to adults — do not qualify.
Books, magazines and newspapers
- ~Most published books, including guide books and audio books.
- ~Bound or unbound printed versions of scripture associated with any religion.
- ~Magazines and periodicals bought with a subscription which have no more than five per cent of their printed space devoted to advertising.
- ~Newspapers that contain news stories, editorials, features, or other information of interest to the general public and are published daily, weekly or monthly.
E-books and downloadable audio books do not qualify. Neither do books to write in, such as diaries, notebooks and agendas, and electronic and digital publications.
