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The Charter of the French language and its regulations govern the consultation of English-language content.

Products and Services for Children

Certain products and services designed for children and their well-being are zero-rated or exempt under the QST and GST systems.

The following services for children are exempt from QST and GST:

  • most childcare services
  • municipal recreation services for children aged 14 and under
  • certain educational services

The following products are zero-rated under the QST system but taxable under the GST system:

  • baby diapers
  • training pants designed specially for children
  • items used for breastfeeding
  • breast pumps (purchase or rental)
  • baby bottles (all types)
  • disposable liners required for certain types of baby bottles

The following products are taxable under both the QST and GST systems:

  • cream or ointment for cracked nipples
  • wet wipes for young children
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