The Charter of the French language and its regulations govern the consultation of English-language content.
Temporary GST/HST Break
From December 14, 2024, to February 15, 2025, the federal government temporarily zero-rated certain items under the GST/HST system. For more information, see the GST/HST break page at Canada.ca.
The break did not apply to the Québec sales tax (QST).
Qualifying items included:
- children's clothing, footwear, diapers and certain toys
- printed newspapers and physical books
- many foods and beverages
For a full list of qualifying items and details, see the GST/HST break page at Canada.ca.
- The GST/HST break applied to qualifying items purchased either in-store or online.
- The GST/HST break applied only to qualifying items paid in full and delivered (or made available to) the buyer between December 14, 2024, and February 15, 2025. Items purchased before this period did not qualify.
As a consumer, you automatically received the GST/HST break on the qualifying items you bought from December 14, 2024, to February 15, 2025. Therefore, no GST/HST should have been charged on the items when you purchased them.
Check your receipts to make sure that you weren't charged GST/HST on qualifying items by mistake.
If GST/HST was charged on a qualifying item by mistake, you can ask the business to reimburse the GST/HST or give you a credit for the same amount.
If you can't get a refund or credit from the business, you can send us a GST rebate application using form FP-2189-V, General GST/HST and QST Rebate Application.
- You can file form FP-2189-V online using the service for submitting consumption tax rebate applications in My Account for individuals.
- If you mail us a GST rebate application, you must enclose a photocopy of government-issued photo ID (for example, your driver's licence, health insurance card or passport).
Before sending us a GST rebate application
Keep the following in mind if you plan to file form FP-2189-V:
- You must enclose copies of your original invoices with your GST rebate application (supporting documents submitted with the application will not be returned). Applications without proof of purchase will be disallowed.
- You can file a single rebate application for all your qualifying purchases made from December 14, 2024, to February 15, 2025.
- You must file your rebate application within two years of the day you paid the GST/HST.
One mission. Concrete actions.
Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.