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GST/HST Tax Break Program

The GST/HST tax break program took place from December 14, 2024 - February 15, 2025.

Products that qualified for the tax break

The following items qualified for the GST/HST tax break for both online and in-store purchases:

  • Children's car seats
  • Children's clothing, diapers, and footwear
  • Select children's toys and board games
  • Puzzles
  • Video game consoles
  • Video game controllers
  • Physical video games
  • Christmas trees
  • Food and beverage

Items that did not qualify for the GST/HST tax break include:

  • Baby/child travel systems, which are a combination of stroller, carrier and car seat sold as a single package
  • Toy collectibles that are not intended for play or learning, such as hockey cards or collectible dolls
  • Toys, board games, and model sets intended for an age of 14 years and older
  • Gaming digital downloads, subscriptions, and gaming gift cards
  • Digital code in box packaged games or online-only games
  • Other gaming accessories, such as chairs, headsets, charging solutions, controller add-ons, etc.
  • Decorations for a Christmas tree, and holiday décor items and supplies
  • eBooks, eReaders, or eBook gift cards
  • Environmental Handling Fees
  • Shipping charges


To see the full list of qualifying and non-qualifying items, visit the Government of Canada website.


I purchased a qualifying item but did not get the tax break, what should I do?

Eligible items purchased from Best Buy online or in-store from December 14, 2024 - February 15, 2025 automatically had the GST/HST deducted.

Keep in mind, the tax break did not apply to Environmental Handling Fees and shipping fees. So, if you purchased an eligible item during the tax break period you would have still been charged the GST/HST for any applicable Environmental Handling Fees and shipping fees.

If you feel you should have received the tax break for an item that isn't on the list of qualifying items or that was purchased outside of the eligible time frame, you can file a claim directly with the Government of Canada to get a reimbursement. To file a claim, visit the Government of Canada's GST/HST break - Form GST189 page.