Bill C-78 has received Royal Assent and has become law.
Temporary GST/HST will be relieved on certain items from December 14, 2024, to February 15, 2025.
Imported goods qualify for the temporary GST/HST relief as long as they meet the other qualifying conditions. Finance Canada has provided a detailed description of the eligible goods that are subject to relief.
To determine if your goods qualify for relief, the list of eligible items, must be reviewed.
Canada Border Services Agency has provided a Customs Notice with additional information related to the relief of GST/HST.
Importers are reminded they are required to maintain the necessary books and records to satisfy both Canada Border Services Agency (CBSA) and Canada Revenue Agency (CRA) requirements.
The above information is provided by Finance Canada and the Canada Border Services Agency.
Importers who determine the goods they import are eligible for relief are required to contact our Service group and confirm in writing, their understanding of the books and recordkeeping requirements.