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ARTICLE · 09 DECEMBER 2020

GST/HST Relief On Face Masks And Face Shields

Miller Thomson
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On November 30, 2020, the Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance, released Supporting Canadians and Fighting COVID-19: Fall Economic Statement 2020 (the "Economic Statement").

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Colleen Ma
Colleen Ma
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On November 30, 2020, the Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance, released Supporting Canadians and Fighting COVID-19: Fall Economic Statement 2020 (the "Economic Statement").

To support public health during the COVID-19 pandemic, the Economic Statement announced that the supply of certain medical and non-medical face masks and face shields are temporarily zero-rated. This means that GST/HST is notionally charged to the customer at 0% and the vendor can continue to claim input tax credits. To qualify for zero-rating, the face mask or face shield must meet certain specifications. This measure is proposed to be effective for supplies made after December 6, 2020 and will remain in effect "until their use is no longer broadly recommended by public health officials for the COVID-19 pandemic."

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