Government of Canada to provide for a two-month tax break on holiday essentials such as groceries, restaurant meals, drinks, snacks, children’s clothing, and gifts.
From December 14, 2024 to February 15, 2025, the GST/HST will be fully relieved on qualifying goods imported into Canada via the postal, Courier Low Value Shipment (CLVS) and commercial streams. The GST/HST break includes certain qualifying goods, such as:
Food
Beverages
Children’s clothing and footwear
Children’s diapers
Children’s car seats
Certain children’s toys
Jigsaw puzzles
Video game consoles, controllers, and physical video games
Physical books
Printed newspapers
Christmas and similar decorative trees
Tax relief will be applied to goods released between December 14, 2024 and February 15, 2025, regardless of the purchase date, as per the eligibility period defined in Part XI of s.6(1) of the Excise Tax Act.
Goods that are purchased during the relief period, but released after February 15, 2025 will not qualify.