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Written by the Mackenzie Tax and Estate Planning team
From December 14, 2024, to February 15, 2025, the Canadian government offered a temporary GST/HST break on a selection of items. This 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 items, including groceries, restaurant meals, children's clothing and footwear, children's diapers and car seats, physical books, printed newspapers and Christmas trees.
Despite the initiative, a few sellers struggled to implement the new rule right away. If 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.
- Submit an official claim if refused: If the seller refuses for any reason, you can submit an official claim using Form GST189 - General Application for GST/HST Rebates.
- Include necessary documentation:
- 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 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: Use your GST/HST account in the "My Business Account" online portal to submit the claim.
- Individuals: 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.
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.