GST/HST Break
The federal government has announced a measure to zero-rate specific items under the GST/HST system from December 14, 2024, to February 15, 2025. For more information, see the GST/HST break page at Canada.ca.
Have questions about the break and how it'll be applied? We're here to help.
The break does not apply to the Québec sales tax (QST).
What kinds of items qualify for the GST/HST break?
Qualifying items include:
- children's clothing, footwear, diapers and certain toys
- printed newspapers and physical books
- many foods and beverages
For a full list of qualifying items and details, see the GST/HST break page at Canada.ca.
- The GST/HST break applies to qualifying items purchased either in-store or online.
- The GST/HST break applies only to qualifying items paid in full and delivered (or made available to) the buyer between December 14, 2024, and February 15, 2025. Items purchased before this period do not qualify.
End of note
How to get the GST/HST break as a consumer?
As a consumer, you will automatically receive the GST/HST break on the qualifying items you buy from December 14, 2024, to February 15, 2025. Therefore, no GST/HST should be charged on the items when you purchase them.
Check your receipts to make sure that you weren't charged GST/HST on qualifying items. We also recommend keeping your receipts for future reference.
End of note
What should I do if the GST/HST was charged by mistake?
No GST/HST should be charged on the qualifying items you buy from December 14, 2024, to February 15, 2025. Check your receipts to make sure that you weren't charged the GST/HST on qualifying items by mistake.
If you were, you can ask the business to reimburse the GST/HST or give you a credit for the same amount.
If you can't get a refund or credit from the business, you can send us a GST rebate application using form FP-2189-V, General GST/HST and QST Rebate Application.
Fin de la note
Before sending us a GST rebate application
Keep the following in mind if you plan to file form FP-2189-V:
- You must enclose copies of your invoices with your GST rebate application (supporting documents submitted with the application will not be returned). Applications without proof of purchase will be disallowed.
- You can only file one rebate application per calendar month.
- You can wait until the end of the GST/HST break to file a rebate application for all your qualifying purchases from December 14, 2024, to February 15, 2025.
- You must file your rebate application within two years of the day you paid the GST/HST.
To contact us
To reach us, call us at:
- Montréal area: 514 798-4910
- Québec City area: 418 780-1772
- Elsewhere in Québec: 1 833 885-1286 (toll-free)
Our regular hours are Monday to Friday from 8:30 a.m. to 4:30 p.m.
What kinds of items qualify for the GST/HST break?
Qualifying items include:
- children's clothing, footwear, diapers and certain toys
- printed newspapers and physical books
- many foods and drinks
For a full list of qualifying items and details, see the GST/HST break page at Canada.ca.
- The GST/HST break applies to qualifying items purchased either in-store or online.
- The GST/HST break applies only to qualifying items paid in full and delivered (or made available to) the buyer between December 14, 2024, and February 15, 2025. Items purchased before this period do not qualify.
Fin de la note
What to do as a business that charges the GST/HST?
From December 14 2024, to February 15 2025, do not charge the GST/HST if an item qualifies for the GST/HST break and both of the following conditions are met:
- The item is paid in full during that period.
- The item is delivered or made available to the buyer during that period.
You must ensure that your point of sale stystem does not charge the GST/HST on qualifying items during the tax break.
Reminder: As a GST/HST registrant, you must keep your registers and report the GST/HST you collect as usual.
For more information, see “What to do as a business that charges the GST/HST” on the GST/HST break page at Canada.ca.
What should I do if I charged the GST/HST by mistake?
If you charge the GST/HST on a qualifying item by mistake, you can refund the consumer the GST/HST or you can give them a credit for the same amount. Either way, the new receipt must show that the GST/HST was refunded.
To contact us
To reach us, call us at:
- Montréal area: 514 798-4910
- Québec City area: 418 780-1772
- Elsewhere in Québec: 1 833 885-1286 (toll-free)
Our regular hours are Monday to Friday from 8:30 a.m. to 4:30 p.m.