Promotional Gifts and Free Samples

As a rule, you are not required to collect GST or QST on promotional gifts and free samples you give to customers free of charge or as a bonus on the purchase of another item, as long as the gift or sample is reasonable in the circumstances.

However, you may 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 gift or sample is offered in relation to your taxable sales.

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