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Canada’s temporary GST/HST break ran from December 14, 2024, through February 15, 2025, inclusive. It is now closed; the Tax Break for All Canadians Act received Royal Assent on December 12, 2024. The measure temporarily set the applicable GST/HST rate to 0% on qualifying supplies, but only when the purchase met the rules for the item and its payment and delivery timing.
What was included in Canada’s two-month GST/HST break?
The break covered more than basic groceries. It included selected children’s goods, certain toys, physical books and newspapers, decorative trees, qualifying video game hardware and physical games, and most food and beverages, including eligible restaurant meals. The CRA’s closed program guidance sets out category definitions and exclusions.
| Category | Examples that qualified during the period | Important boundary |
|---|---|---|
| Children’s goods | Children’s clothing and footwear, diapers, and car seats | Adult clothing did not qualify simply because it was purchased for a child. |
| Toys and puzzles | Certain children’s toys and jigsaw puzzles | Collectibles not intended for play or learning were excluded from the toy category. |
| Books, newspapers and trees | Physical books, printed newspapers, and Christmas or similar decorative trees | Digital publications were not printed newspapers. |
| Video game products | Eligible consoles, compatible controllers, and qualifying physical games | Downloads, online-only games, gaming chairs and headsets were excluded. |
| Food and beverages | Most food and beverages, including specified prepared foods, snacks and restaurant meals | Vending-machine food, dietary supplements, spirits and liqueurs were excluded; delivery-platform charges were separate. |
Did video games qualify for the GST/HST holiday?
Some did, but the category was limited to particular physical products. A new or used console designed primarily to play video games qualified, as did a controller designed primarily for use with an eligible console. Physical games in tangible read-only digital storage formats, such as cartridges, could qualify when designed for a qualifying console.
Downloadable and online-only games did not qualify. Nor did adjacent gaming accessories such as chairs and headsets. The tax treatment applied to the specified product, not to gaming purchases generally.
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Which food and restaurant purchases were covered?
Many basic grocery items were already not subject to GST/HST. The temporary break extended relief to additional prepared foods and snacks, including sandwiches, salads, pre-made meals, chips, candy, baked goods, fruit snacks and granola bars. Food sold from vending machines and dietary supplements were not included.
Eligible prepared meals and beverages bought at restaurants and similar establishments qualified. A delivery platform’s charge was a separate transaction and did not qualify under CRA guidance. Spirits and liqueurs were not eligible alcoholic beverages under the measure.
When did a purchase have to be paid and delivered?
For a supply to qualify, the full consideration generally had to be paid during the eligible period, and the property had to be delivered or made available during that same period. For ordinary consumer shipments, CRA guidance generally treats delivery as occurring when the item arrives at its destination. The CRA also describes a limited deposit exception and supplier timing details in its guidance; the outcome can therefore depend on the transaction’s terms and timing, not just the date an order was placed.
The measure applied at each stage of the supply chain. The governing Tax Break for All Canadians Act defines the eligible period and conditions for an eligible supply.
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In a November 21, 2024 backgrounder, the Department of Finance Canada estimated $1.6 billion in federal tax relief. It also illustrated $100 in GST savings on $2,000 of qualifying purchases, and $260 in HST savings in Ontario on the same qualifying basket, based on the proposed full HST relief. These were government estimates and examples—not measured average savings or evidence of what a particular household actually saved. See the Department of Finance backgrounder.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What if a retailer charged tax on an eligible purchase?
During the break, CRA said shoppers should generally receive the tax relief automatically at checkout. If tax was charged in error, its guidance directs shoppers to ask the seller for a refund first and explains a rebate route if a seller cannot provide one. That remedy concerns qualifying transactions from the closed period; the temporary checkout break is not available for purchases made now.
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