The Government of Canada has?announced a proposed measure?to?provide GST/HST relief on certain items?beginning December 14, 2024, and ending February 15, 2025.
Which types of items would have GST/HST relief
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
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 whether they are being purchased?retail or wholesale.
Items purchased from other countries
Imported goods qualify for the temporary GST/HST relief as long as they meet the other qualifying conditions.
How to get this tax break as a shopper
As a shopper,?you will automatically receive this tax break?on the qualifying things you buy. There will be no GST/HST charged on the item when you make your purchase.
What to do as a business that charges the GST/HST
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.
In detail: zero-rating supplies of the qualifying goods and services
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