CRA GST Break Ending: 2/14/2025

February 14, 2025

Reminder the GST Break Last Day tomorrow - Feb 15th

Your association or organization has been identified as a key stakeholder of the Canada Revenue Agency (CRA). We hope you will share the following information with your membership.

Last Day of the GST/HST Break!

The temporary Goods and Services Tax (GST) and Harmonized Sales Tax (HST) break period ends tomorrow, on February 15, 2025.
GST/HST registrants selling goods and services that qualify for the GST/HST Break must have their accounting and point-of-sale systems updated effective 12:01 a.m. (local time of the business) on February 16, 2025, to resume charging the GST/HST on those items.

How to claim a rebate for GST/HST paid in error

Remember, the GST/HST Break applies across the entire supply chain, from manufacturer to wholesaler, wholesaler to retailer, and retailer to consumer. If you are incorrectly charged tax on a qualifying item, and you’re unable to get a refund or credit from the supplier or retailer, you can apply for a GST/HST rebate for the amount of GST/HST that you paid in error.
Be sure to submit your rebate application to the CRA within two years after the day you paid or remitted the amount in error. Please note that you can send only one application per calendar month.

A reminder about online purchases:

Qualifying items must be paid for in full and be delivered or made available to the buyer before February 16, 2025.
Generally, deliveries to consumers (such as most online shopping) are shipped on behalf of the seller. This means the CRA considers those items delivered when the item arrives at the destination address; however, for GST/HST Break purchases, the CRA considers the item to have been delivered to the recipient at the time the item is mailed, or transferred to a courier or shipping service, by the supplier.

To support businesses during the transition back to charging GST/HST on qualifying items, businesses that make reasonable efforts to comply with the legislation will not be the focus of CRA compliance actions.
For the latest updates and further details, individuals and businesses can visit the CRA’s webpage at GST/HST break - Canada.ca.

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