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. During this period, retailers registered for the GST/HST will not be required to collect the GST/HST on qualifying items.

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, see the GST/HST break page on the Canada.ca website.

Note that the Québec government will not be applying the same temporary measure to the QST.