On November 30, 2020, the Government of Canada announced a proposed measure to relieve certain products from GST/HST.
The announcement proposes to amend the Excise Tax Act to remove the GST/HST on certain supplies of face masks and face shields that are made after December 6, 2020, by making them zero-rated.
The following products are proposed to be relieved of GST/HST:
- Face masks or respirators that are designed for human use and that are authorized for medical use in Canada.
- Face masks or respirators that meet or exceed N95, KN95 or equivalent certification requirements, that are designed for human use and that do not have an exhalation valve or vent.
- Face masks or respirators that:
- are designed for human use;
- are made of multiple layers of dense material, but may have a portion in front of the lips made of transparent and impermeable material that permits lip reading provided that there is a tight seal between the transparent material and the rest of the face mask or respirator;
- are large enough to completely cover the nose, mouth and chin without gaping;
- have ear loops, ties or straps for securing the face mask or respirator to the head;
- are for use in preventing the transmission of infectious agents such as respiratory viruses; and
- do not have an exhalation valve or vent.
- Face shields that are designed for human use, have a transparent and impermeable window or visor, cover the entire face and have a head strap or cap for holding them in place (but not including face shields specifically designed or marketed for a use other than preventing the transmission of infectious agents such as respiratory viruses).
- Prescribed face masks, respirators or shields (none are prescribed at this time).
The proposed measure would zero-rate supplies of face masks, respirators and face shields as described above. Zero-rated means that no GST/HST is charged when the product is sold, as the tax rate is 0%. However, a GST/HST registrant can claim an input tax credit for the GST/HST paid or payable on expenses made to provide zero-rated supplies.
In accordance with the announcements from Government of Canada and the CRA, TheBuyersClub.ca will stop charging GST/HST on the eligible products that are supplied after Jan 24, 2020.
The following products on TheBuyersClub.ca meets the requirement set out in this announcement:
- Inherent Disposable Type I 3-Layer Medical Face Mask: Go To This Product
- E-You Disposable Kids-size Medical Face Mask: Go To This Product
- Particle Filtering FFP2 Half Mask: Go To This Product
- DeCare Medical Grade Safety Face Shield: Go To This Product
Tax amounts will not be calculated on these products during checkout.
To inquire about additional information about the GST/HST tax relief, please visit here.