The Government of Canada, through Bill C-78, proposes a GST/HST exemption on essential goods such as groceries, snacks, and children’s clothing, effective December 14, 2024. Subject to Senate approval, this exemption will also extend to the importation of eligible goods, providing Canadians with savings on everyday necessities, and will run until February 15, 2025.
The exemption covers the following:
Prepared foods, including vegetable trays, pre-made meals and salads, and sandwiches.
Restaurant meals, whether dine-in, takeout, or delivery.
Snacks, including chips, candy, and granola bars.
Beer, wine, cider, and pre-mixed alcoholic beverages below 7% ABV.
Children’s clothing and footwear, car seats, and diapers.
Children’s toys, such as board games, dolls, and video game consoles.
Books, print newspapers, and puzzles for all ages.
Christmas trees.
The following links outlines the detailed descriptions of goods eligible for the proposed tax relief:
We are monitoring this initiative closely and will provide updates on any new developments.