The Government of Canada will be implementing a temporary GST/HST tax relief on holiday essentials, like groceries, restaurant meals, drinks, snacks, children’s clothing, and gifts, beginning on December 14, 2024, until February 15, 2025.
The Canada Border Services Agency (CBSA) will be administering the relief on imports into Canada to allow Trade Chain Partners to benefit from this temporary relief upfront at the time of accounting.
Additional details, including specifics on the products qualifying for the exemption are available in the Department of Finance Canada’s Backgrounder.