Legislative changes to the Goods and Services Tax/Harmonized Sales Tax (GST/HST) were announced in a Customs Notice published by the Canada Border Services Agency (CBSA) on December 13, 2024.
The Canadian government is introducing a temporary GST/HST tax break on “holiday essentials”, which include products such as groceries, clothing, and certain gifts imported into Canada by the “postal, Courier Low Value Shipment (CLVS) and commercial streams.”
This tax relief will be eligible for goods released between December 14, 2024, and February 15, 2025.
The Customs Notice from CBSA can be read here:
https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn24-43-eng.html
Guidance and a full list of eligible products can be found here:
https://www.canada.ca/en/services/taxes/child-and-family-benefits/gst-hst-holiday-tax-break.html#toc0