Canada GST Relief April 2025, The Canadian government has announced a 2-month GST tax reduction to provide financial relief during the holiday season. From December 14, 2025, to April 15, 2025, Canadians can benefit from GST/HST exemptions on specific goods and services, including groceries, children`s clothing, gifts, and restaurant meals. This is expected to deliver significant savings potentially offering federal tax relief worth $1.6 billion.
Canada GST Relief April 2025
The extra GST payments are a one-time financial aid provided by the CRA to offset rising living costs, It is based on the Consumer Price Index and considers factors like annual net income and the number of dependents under the age of 18.
GST Relief Details:
- The GST/HST will be fully relieved on qualifying goods imported into Canada during the two months.
- Eligible Goods include food, beverages, children`s clothing, diapers, toys, and holiday decorations.
- Non-eligible goods will not benefit from this relief, including goods classified under generic tariff classification in heading 98.25 of the customs tariff.
Refunds:-
For goods released before the introduction of the exemption, or where GST was incorrectly applied, importers can submit refunds.
Commercial Goods: CAD adjustments can be made using the exemption code.
Casual Goods: Refund requests can be submitted using b2g and supporting documents.
GST Eligibility
- At least 19 years old. If you are under 19 years old, you must meet at least one of the following conditions during the same period. 1. you have a spouse or common-law partner. 2. you are a parent and live with your child
- A resident of Canada.
Payment Amounts
- Single Individuals: $496
- Married/ Common-law partner:$650
- Each Dependent Child (Under 18) $171
Eligibility For the GST Payment
- Adjusted Family Net Income:- Income from a disability saving plan and childcare benefits are excluded when calculating AFNI, and the Canadian Act guidelines determine Financial assistance eligibility.
- Income Thresholds:- Eligibility depends on family size and annual earnings. and GST benefits decrease for households earning above the specified income levels.
- Additional Benefits:- Families receiving other financial aid may still qualify if they meet the criteria.
- Tax filing Requirement:- Filing the 2025 Income Tax Return with the CRA is mandatory for consideration.
How much Can you Receive
| Beneficiary | Maximum Annual Amount | Quarterly Amount |
| Single Individual | 519 | 129.75 |
| Married/ common-law partner | 680 | 170.00 |
| Per child (under 18) | 179 | 44.75 |
No GST will be charged on certain qualifying items from December 14, 2025, to April 15, 2025. Partial payments for a qualifying item must all be made between December 14, 2025, and April 15, 2025.
GST Relief in Canada
More Money in Canadians` pockets:-
- Removing the GST from these qualifying goods for 2 months will provide an estimated $1.6 billion in federal tax relief.
- A Family spending $ 2,000 on qualifying goods, such as children`s clothing, shoes and toys, diapers, books, snacks for the house, or restaurant meals would realize GST savings of $100 over the 2 months.
- In Ontario, the same $2,000 basket of qualifying purchases realizes HST savings of $260 over the 2 months.
- In provinces where the HST will also be removed from qualifying goods, further savings would be realized.
How it works:-
- Businesses are expected to remove the GST on qualifying goods at checkout as of December 14, 2025.
- The period relief would apply to the below-listed goods that are delivered to the purchaser, and paid for during the relief period.
- The GST would also be fully and temporarily relieved on the importation of these same qualifying goods.
- If the goods are imported during the period starting on December 14, 2025, and ending on April 15, 2025.
GST Relief Eligibility requirements:-
- The goods qualify for the GST break.
- Customs information relating to the goods has been presented to the CBSA, during the Relief period.
- The goods are physically in Canada during the Relief Period.
- The goods have been released by the CBSA for delivery to the importer during the relief period.
The Canada Border Service Agency provided the following guidance for the business involved in importing goods into the country:
Following the Government of Canada’s recent announcement regarding the temporary relief from the GST for two months, starting on December 14, 2025, the CBSA will administer the exemption for imports entering Canada during that period.
Import Streams:-
- Commercial Trade And Courier Low-Value Shipments:- Through the CBSA`s Assessment and Revenue Management system, importers will be able to select a unique code that will apply to eligible goods entering Canada. Applicable to shipment valued at CAN$3,300 or less.
- Postal Stream: Goods shipped via national postal services. The generally applicable rate of duties will apply on the day the goods are accounted for as a standard. Mail imported and released during the relief period will qualify for GST relief.
- Commercial Stream:- Goods imported for commercial purposes declared through the CBSA system.
- Under the Customs Act, goods must be accounted for in the prescribed manner under Section 32 of the Act.
- The goods subject to GST relief are being added to Schedule 7th of the Excise Tax Act.
Conclusion
The GST tax relief applies to many essential and festive goods, but certain items are excluded to ensure targeted support. The government of Canada has introduced temporary goods and services tax relief on specific goods imported into Canada from December 14, 2025, to April 15, 2025. This initiative aims to reduce the financial burden on Canadians during the holiday season by making important items more affordable prices