Which types of items qualify for the GST/HST break
No GST/HST will be charged on certain qualifying items from December 14, 2024, to February 15, 2025.
Types of items that qualify for the GST/HST break
- Food Details, examples, and restrictions of food Updated: December 11, 2024
Most basic grocery items already have no GST/HST charged on them.
These food items would 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 would 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
- 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
- Beverages Details, examples, and restrictions of Beverages Updated: December 11, 2024
- Restaurants, catering, and other food or drink establishments Details, examples, and restrictions of Restaurants, catering, and other food or drink establishments Updated: December 6, 2024
- Children's clothing and footwear Details, examples, and restrictions of children's clothing and footwear
- Children's diapers Details, examples, and restrictions of children's diapers
- Children's car seats Details, examples, and restrictions of children's car seats
- Children's toys Details, examples, and restrictions of children's toys
- Jigsaw puzzles
- Jigsaw puzzles for all ages qualify
- Video game consoles, controllers, and physical video games Details, examples, and restrictions of children's video game consoles, controllers, and games
- Physical books Details, examples, and restrictions of printed books
- Printed newspapers Details, examples, and restrictions of printed newspapers
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Christmas and similar decorative trees Details, examples, and restrictions of Christmas trees and similar decorative trees Updated: December 11, 2024 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
No GST/HST will be charged on a qualifying item, as long as it is both:
Paid for in full between December 14, 2024, and February 15, 2025
What "paid for in full" means for partial payments
Delivered or made available to the buyer between December 14, 2024, and February 15, 2025
What "delivered" means for shipped items
The items that qualify for GST/HST relief during this period qualify throughout the supply chain, whether they are being supplied from a manufacturer to a wholesaler, or from a wholesaler or a retailer to a consumer.
Items purchased and imported from other countries
Imported goods qualify for the temporary GST/HST relief as long as they meet the other qualifying conditions.
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