Promotional Gifts and Free Samples

In general, you are not required to collect GST or QST on promotional gifts and samples you give to customers free of charge or as a bonus on the purchase of another item.

However, you can claim input tax credits (ITCs) and input tax refunds (ITRs) for the taxes you paid (or that were payable) on purchases related to such gifts and samples, provided the gifts or samples are acquired to promote or facilitate your taxable sales.

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