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From December 14, 2024, to February 15, 2025, the Canadian government introduced a temporary GST/HST tax break on a selection of items. The initiative aimed to provide financial relief to Canadians during the holiday season and into the early months of the new year.
During this period, no GST or HST was charged on qualifying item (groceries, restaurant meals, children's clothing and footwear, children's diapers and car seats, physical books, printed newspapers, and Christmas trees).
In case a seller did not remove the GST/HST on a purchase made during the temporary tax break period, here is how a refund can be claimed:
- Request a refund directly from the seller: Contact the seller to request a refund for the GST/HST charged.
- If refused, submit an official claim: If the seller refuses for any reason, you can submit an official claim using this form: Form GST189 - General Application for GST/HST Rebates.
- You will need to include:
- Invoice: Ensure you have the original invoice.
- Proof of tax payment: The proof of tax payment must be shown on the invoice, not just on credit or debit card receipts.
- Claim period: You have up to two (2) years after the purchase to submit your claim.
- Single request: It is preferable to submit a single request for all refunds.
Note that it can take more than 12 to 16 weeks to process the claim.
Online submissions are available:
- Companies can use their GST/HST account in the "My Business Account" online portal to submit the claim.
- An individual can file a GST/HST rebate through "My Account" by selecting "File a GST/HST rebate" under the "More services" section on the left side of the page.
For more details about the claim, refer to the following link: How to apply – Form GST189: Rebate under reason code 1C - Canada.ca
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This should not be construed as legal, tax or accounting advice. This material has been prepared for information purposes only. The tax information provided in this document is general in nature and each client should consult with their own tax advisor or accountant. We have endeavored to ensure the accuracy of the information provided at the time that it was written, however, should the information in this document be incorrect or incomplete or should the law or its interpretation change after the date of this document, the advice provided may be incorrect or inappropriate. There should be no expectation that the information will be updated, supplemented or revised whether as a result of new information, changing circumstances, future events or otherwise. We are not responsible for errors contained in this document or to anyone who relies on the information contained in this document. Please consult your own legal and tax advisor.