Canada: Temporary relief from GST/HST for imports of face masks and shields (COVID-19)

Canada: Temporary relief from GST/HST

The Canada Border Services Agency (CBSA) issued a December 2020 release concerning legislative proposals to amend the excise tax measures that apply to imports of certain medical equipment as a relief provision in response to the coronavirus (COVID-19) pandemic.


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Customs Notice 20-34 (7 December 2020) discusses the proposal to provide relief from the goods and services tax / harmonized sales tax (GST/HST) on imports of face masks, respirators, and face shields. The measure would provide a zero rate (0%) for eligible imports of medical use goods that satisfy certain requirements and were imported after 6 December 2020. The tax relief would apply only until the use of this medical equipment is no longer broadly recommended by public health officials.

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