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