{"id":28143,"date":"2025-02-13T10:46:58","date_gmt":"2025-02-13T15:46:58","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=28143"},"modified":"2025-02-13T10:46:59","modified_gmt":"2025-02-13T15:46:59","slug":"the-end-of-the-gst-hst-break-on-holiday-essentials-and-other-recent-canadian-sales-tax-changes-affecting-the-retail-industry","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/the-end-of-the-gst-hst-break-on-holiday-essentials-and-other-recent-canadian-sales-tax-changes-affecting-the-retail-industry\/","title":{"rendered":"The end of the GST\/HST break on \u201choliday essentials\u201d and other recent Canadian sales tax changes affecting the retail industry"},"content":{"rendered":"\n<p>Keeping track of Canadian sales tax developments can be challenging for Canadian and non-Canadian manufacturers, wholesalers, and retailers. This article highlights recent select Canadian sales tax changes that affect Canadian, U.S., and other foreign businesses in the retail industry.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST\/HST break on \u201choliday essentials\u201d ends February 15, 2025<\/h2>\n\n\n\n<p>The two-month GST\/HST break on certain \u201choliday essentials\u201d that came into effect on December 14, 2024 comes to an end on February 15, 2025 (the \u201celigibility period\u201d). We previously reported on this tax measure in <a href=\"https:\/\/www.millerthomson.com\/en\/insights\/corporate-tax\/gst-hst-holiday-tax-break-starts-december-14th-what-retailers-manufacturers-wholesalers-importers-and-restaurants-need-to-know\/\">GST\/HST \u201choliday\u201d tax break starts December 14th: What retailers, manufacturers, wholesalers, importers, and restaurants need to know<\/a>.<\/p>\n\n\n\n<p>As businesses transition back to the status quo, here are some issues that will need to be managed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Be careful to not inadvertently claim input tax credits for temporarily zero-rated inputs where no GST\/HST was charged, including input tax credits relating to employee expenses or reimbursements. This can include restaurant meals or gift baskets with edible treats, which may ordinary attract GST\/HST. Manual adjustments may be required.<\/li>\n\n\n\n<li>Businesses that accept online orders will need to review when a product is actually shipped to ensure that a particular sale qualifies as an \u201celigible supply\u201d and is eligible for zero-rating status. Products shipped after February 15, 2025 will not be an \u201celigible supply,\u201d even if the order was placed and paid for within the \u201celigibility period.\u201d Businesses should review the sales tax treatment of orders placed close to the end of the \u201celigibility period\u201d against the shipping date. If GST\/HST should have been charged on a particular sale, businesses will need to decide whether to go back to their customer to collect the tax or absorb the GST\/HST cost.<\/li>\n\n\n\n<li>Detailed books and records, including payment dates, analysis used to determine whether a product is temporarily zero-rated, and product shipping or mailing dates should be maintained. This evidence may be required to support the zero-rated status of a particular transaction if a Canada Revenue Agency audit period includes the \u201celigibility period.\u201d<\/li>\n\n\n\n<li>Businesses should ensure that any specific \u201choliday break\u201d advertising does not extend past the \u201celigibility period\u201d and that any in-store notices are removed. All advertising currently in effect should clearly indicate that the eligibility period is about to end in order to avoid misleading consumers regarding the length of this particular tax break.<\/li>\n\n\n\n<li>Point of sale (POS) systems and website check out procedures, including any price breakdowns, will need to be updated after the end of the eligibility period to ensure that any applicable sales taxes are properly charged.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Nova Scotia decreasing its HST rate on April 1, 2025<\/h2>\n\n\n\n<p>Effective April 1, 2025, Nova Scotia\u2019s HST rate will decrease from 15% to 14%. Under the transition rules, generally, the rate that applies with respect to a particular transaction will depend on when the HST in respect of that transaction becomes payable. There are specific rules in the <em>Excise Tax Act <\/em>(Canada) that determine when HST becomes payable. In addition, there are specific transition rules for the sale of real property.<\/p>\n\n\n\n<p>Businesses located in Nova Scotia, or out-of-province businesses that ship goods, provide services, or license software and other intangible personal property, to Nova Scotia customers must ensure that their POS systems and website checkout procedures accurately reflect and charge the applicable tax rate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Determining if an imported shipment is commercial or casual<\/h2>\n\n\n\n<p>On January 17, 2025, Canada Border Services Agency (CBSA) published <a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/cn-ad\/cn25-01-eng.html\" target=\"_blank\" rel=\"noreferrer noopener\">Customs Notice 25-01: <em>Non-Resident Importers: Determining if shipments are deemed Commercial or Casual<\/em><\/a>. This Customs Notice is intended to provide clarity in determining whether a shipment is the importation of commercial goods or casual goods.<\/p>\n\n\n\n<p>Businesses should ensure that their terms and conditions and delivery terms align with their import processes and documentation. Failure to carefully consider Canadian sales tax payable to CBSA on importation, and registration and collection obligations under federal or provincial sales tax legislation, can lead to large assessment, interest and penalties, and the inability to claim input tax credits.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Manufacturers, wholesalers, and retailers should review their Canadian sales tax practices and update their systems and policies to address recent developments.<\/h2>\n\n\n\n<p>The members of the Miller Thomson <a href=\"https:\/\/www.millerthomson.com\/en\/expertise\/tax\/sales-commodity-indirect-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Sales, Commodity and Indirect Tax Group<\/strong><\/a> and <a href=\"https:\/\/www.millerthomson.com\/en\/expertise\/corporate\/marketing-advertising-product-compliance\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Marketing, Advertising &amp; Product Compliance Group<\/strong><\/a> are available to support your business as you assess the impact of these recent changes, and update and implement the necessary adjustments.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Keeping track of Canadian sales tax developments can be challenging for Canadian and non-Canadian manufacturers, wholesalers, and retailers. This article highlights recent select Canadian sales tax changes that affect Canadian, U.S., and other foreign businesses in the retail industry. GST\/HST break on \u201choliday essentials\u201d ends February 15, 2025 The two-month GST\/HST break on certain \u201choliday [&hellip;]<\/p>\n","protected":false},"author":86,"featured_media":26722,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[551],"insight-format":[416],"class_list":["post-28143","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The end of the GST\/HST break on \u201choliday essentials\u201d and other recent Canadian sales tax changes affecting the retail industry | Miller Thomson<\/title>\n<meta name=\"description\" content=\"Stay compliant with Canadian sales tax changes: updates on GST\/HST, Nova Scotia\u2019s HST drop, and import rules affecting 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