The Canada Revenue Agency explained how the temporary GST/HST holiday would apply after legislation passed in December 2024.
The relief period ran from December 14, 2024 to February 15, 2025. During that window, qualifying goods were relieved from GST/HST at the point of sale.
The covered list included several everyday and holiday-related categories, such as restaurant meals, certain prepared foods, children's clothing and footwear, diapers, books, printed newspapers, Christmas trees, and some toys and gifts.
The tax break did not apply to everything a household might buy. Retailers and consumers had to look at the specific categories and timing rules, including when an item was paid for and delivered.
For businesses, the measure required point-of-sale systems and invoicing practices to distinguish eligible from ineligible items during a short period.
For households, the value depended on what they bought during the window and whether those purchases were on the eligible list. The measure was temporary relief, not a permanent change to GST/HST rates.