CANADA TAX BREAK INFORMATION

The Government of Canada has announced a proposed measure to provide GST/HST relief on certain items beginning December 14, 2024, and ending February 15, 2025. - See the info on the official government website

 

Qualifying children's toys include:

Children's toys qualify, if they are intended for children under 14 years old for learning or play. Most toys that are marketed as being for an age below 14 (for example, a toy recommended for children ages 8 and up) would qualify.

  • Games, including:
    • Board games with physical components and rules, including replacement parts and add-on components such as dice
    • Card games, including playing cards and Pokémon cards
  • 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 items would not qualify:

  • Collectibles that are not intended for play or learning, such as hockey cards or collectible dolls — Graded cards fall in this category
  • Toys and model sets that are marketed for adults (for example, adult Lego or train sets)


Tax Refund - Tax Refunds are only elligle for items that meet BOTH of the following criteria

 

1) Paid for in FULL between December 14, 2024 and February 15, 2025

2) Delivered or made available to the buyer between December 14, 2024 and February 15, 2025

 


What delivered means for shipped items: under a special rule included in the proposed measure, if a supplier:
  • Uses a shipping service (common carrier or consignee) for delivery on behalf of the recipient, we consider the item to have been delivered to the recipient at the time the supplier transfers the item to the shipping service
  • Sends the item by mail or courier to the recipient, we consider the item to have been delivered to the recipient at the time the supplier mails the item or transfers it to the courier

For example: Terastal Festival or Prismatic Evolutions pre-orders made online before December 14th do not qualify as they were paid for in full before the tax break period.