The Canada Border Services Agency (#CBSA) has rolled out an exciting GST/HST tax relief program under #Customs #Notice 24-43, providing cost savings on essential holiday imports. This initiative applies to eligible goods released between December 14, 2024, and February 15, 2025, aimed at reducing expenses for Canadians during the festive season.
CBSA has rolled out an exciting GST/HST tax relief program
Eligible Goods Categories
The program covers a wide range of goods. Below are the detailed categories and their eligibility criteria:
Type | Details |
Food | Covers groceries, snacks, and restaurant meals. Specific details and restrictions apply based on item classification. |
Beverages | Includes non-alcoholic drinks. Some restrictions apply; consult the official notice for specifics. |
Children's Clothing and Footwear | Eligible items include various types of children's apparel and shoes. Restrictions may apply to certain styles or materials. |
Children's Diapers | All types of children's diapers qualify, provided they meet the criteria in the Customs Notice. |
Children's Car Seats | Includes safety-certified car seats for children; check for detailed eligibility requirements. |
Children's Toys | A broad range of children's toys is covered. Specific restrictions or exemptions may apply. |
Jigsaw Puzzles | All jigsaw puzzles, regardless of age group, are eligible for tax relief. |
Video Game Consoles and Accessories | Covers consoles, controllers, and physical copies of video games. Digital downloads are not included. |
Physical Books | Includes printed books; restrictions apply to certain categories, such as workbooks or items with promotional content. |
Printed Newspapers | Eligible for tax relief; some exclusions may apply for hybrid or partially digital publications. |
Christmas and Decorative Trees | Covers traditional and artificial Christmas trees, along with similar seasonal decorations. |
Program Highlights
Eligibility Period: Only imports released between December 14, 2024, and February 15, 2025, qualify for the program.
Relief Application: GST/HST exemptions will be applied at the time of importation. If not, refunds can be requested through adjustment procedures under Sections 74 and 76 of the Customs Act.
Restrictions: Specific exclusions and restrictions apply to certain goods. Importers should verify eligibility details in the Customs Notice.
Next Steps for Importers
Prepare Documentation: Ensure goods fall under the eligible categories.
Monitor Imports: Confirm the GST/HST exemption is applied correctly upon importation.
File Adjustments: For any discrepancies, submit refund claims promptly.
This program is a fantastic opportunity for Canadians to enjoy cost savings on essential and holiday-related goods. For complete details, visit the official Customs Notice: CBSA Customs Notice 24-43.