As noted in this press release from the Prime Minister:
For the period of December 14, 2024 - February 15, 2025, Canadians will benefit from a GST/HST exemption in place for the following items:
- Prepared foods, including vegetable trays, pre-made meals and salads, and sandwiches.
- Restaurant meals, whether dine-in, takeout, or delivery.
- Snacks, including chips, candy, and granola bars.
- Beer, wine, cider, and pre-mixed alcoholic beverages below 7 per cent ABV.
- Children’s clothing and footwear, car seats, and diapers.
- Children’s toys, such as board games, dolls, and video game consoles.
- Books, print newspapers, and puzzles for all ages.
- Christmas trees.
Note: this press release does state - We encourage Parliament and all parties to get this legislation passed quickly.
Detailed information from Finance Canada can be found here.
We expect more information to come from the CBSA and we will communicate once that is received.