GST HOLIDAY

December 20, 2024

There is a temporary GST break on British Columbia on certain items from December 14, 2024, to February 15, 2025 which provides 5% discount on selected items.

Items purchased and imported from other countries:

Imported goods qualify for the temporary GST/HST relief as long as they meet the other qualifying conditions.

Details of Federal Government GST/HST Holiday on selected items are listed below:

ITEMS QUALIFY FOR GST BREAK
IN B.C.

ITEMS NOT QUALIFY FOR GST RELIEF

FOODS – specifically prepared foods, including sandwiches, salads, vegetable or cheese platters, and pre-made meals

Snacks including chips, candy, baked goods, fruit-based snacks, and granola bars

Energy bars or protein bars, if they meet all of the following criteria:

Compete directly with other similar products that are not enhanced by protein, caffeine, vitamins, and/or minerals (sold in a similar aisle in a store and are marketed in similar fashion)
Considered by the average person to be a food to satisfy hunger
Considered by Health Canada to be a food

Food sold from a vending machine
A gift basket that contains food and other items, if less than 90% of the total value of the basket corresponds to items that would have no GST/HST charged on them if they were supplied separately
Dietary supplements
Cannabis products sold in the form of food
Throat lozenges
Other items that do not qualify as food for human consumption (for example, pet food)

BEVERAGES – specifically Non-alcoholic drinks, such as coffee, tea, carbonated drinks, juices, and smoothies

Eligible alcoholic beverages:

Beer and malt beverages, for example, canned or bottled beer, pitchers of beer
Wine, cider and sake (including fortified) that are 22.9% alcohol by volume (ABV.)Spirit coolers and premixed alcoholic beverages that are 7% ABV or
Energy or protein drinks and shakes, if they meet all of the following criteria:
Compete directly with other similar products that are not enhanced by protein, caffeine, vitamins, and/or minerals (sold in a similar aisle in a store and are marketed in similar fashion)
Considered by the average person to be a beverage to satisfy thirst.

Beverages sold from a vending machine
Non-eligible alcoholic beverages:
Alcoholic spirits and liqueurs
Alcoholic beverages (other than beer, malt beverages, wine, cider, and sake) with more than 7% ABV
A gift basket that contains beverages and other items, if less than 90% of the total value of the basket corresponds to items that would have no GST/HST charged on them if they were supplied separately
Dietary supplements
Cannabis products sold in the form of a beverage

Restaurants, catering, and other food or drink establishment– it includes food and beverages served at restaurants and other eating establishments such as pubs, bars and food trucks. Delivery service by the restaurant qualifies for the GST relief. However, delivery service provided by the platform provider such as Uber, Skip the dishes, Door Dash and other service delivery provider of prepared food does not qualify for GST relief.

Mixed drinks that include an alcoholic beverage which does not qualify for GST, For example, a sangria that includes both wine and rum, or a mixed drink such as a vodka and soda., would not qualify
Cocktails and mixed beverages
mixed at the establishment for customers (such as cocktails) may also qualify for GST relief such as beer, malt liquor, or wine.

Catering services that do not qualify for GST relief include (but are not limited to):

Event admission charges
Facilities hosting fees
Fees for musicians, disc jockeys or other entertainers
Chef services where food is prepared and served by a chef but the ingredients to make the meal are not provided by the chef

Children’s clothing, Footwear, Car seats and Toys, specifically

Baby clothes, including bibs, bunting blankets, and receiving blankets
Children’s clothes in sizes XS, S, M, or L
Babies’ and children’s socks, hats, ties, scarves, belts, suspenders, gloves, and mittens
Babies’ footwear
Children’s footwear with an insole length of 24.25 cm or less
Sports clothing and dancewear such as jerseys, ski jackets, leotards, unitards, bodysuits, and dual-purpose swimwear that can reasonably be worn outside of sports or dance activities

These items qualify as children’s car seats:

Restraint systems or booster cushions that conform to the Canada Motor Vehicle Safety Standards:

Child restraint systems
Infant restraint systems
Booster seats
Restraint systems for infants with special needs

New or used children’s toys that may qualify are:

Games, including:

Board
Card games

Toys, toy sets and toy systems that either:

- Imitate another item, whether real or imaginary
- Involve building, creating or assembling structures, objects or models by using pieces, parts, materials or modelling compound
- Involve sorting, stacking or organizing pieces, parts or materials
Dolls, plush toys and soft toys and their accessories

These types of children’s toys qualify if they are intended for children under 14 years old for learning or play.