The health context caused by the COVID-19 crisis prompted the federal and provincial governments to make health products more accessible by temporarily zero-rating (taxing at 0%) masks, respirators and certain face shields, effective December 7, 2020.

Given that the COVID-19 situation is improving, the federal government announced in its 2024-2025 budget that masks, respirators and certain face shields supplied on or after May 1, 2024, would no longer be zero-rated under the GST.

Note that the Québec government will make the same changes under the QST.