FREQUENTLY ASKED QUESTIONS

What are the dates of the relief?

December 14, 2024 to February 15, 2025

What taxes are included in the relief?

Only the GST and HST are included in the relief. PST and QST will continue to be charged where applicable.

What products are included in the relief?

1. Food and beverages and related services

   All taxable foods and beverages, EXCLUDING:

   • Other items that do not qualify as food or beverages for human consumption (for example, pet food)
   • Gift Baskets that include a mix of food and non-food items e.g. mugs, glasses
   • Dietary supplements e.g. Vitamins, protein powder, herbal supplements
   • Ready-to-drink Dietary Supplements: e.g. Premier Protein
   • Wellness Shots: e.g. Dose Ginger & Turmeric Shots
2. Children’s clothing, footwear, car seats, diapers

   EXCLUDING:

   • Travel systems (combination of stroller, carrier and car seat sold as a single package)
3. Certain toys intended for children under 14 years old for learning and play, including games, playing cards and dice, dolls, plush toys and toy sets or systems involving the creation of structures or models and the sorting, stacking or organizing of parts.

   EXCLUDING:

   • Collectibles e.g. hockey cards
   • Toys and model sets that are marketed for those over 14 years old
4. Video game consoles, controllers, and physical video games:

   Downloadable and online-only games are excluded

5. Books, Jigsaw Puzzles, Newspapers:

   Magazines, journals, calendars, colouring books are excluded

6. Christmas trees and similar decorative trees

Please refer to the information provided by the Government of Canada for the latest information on what products are eligible for GST/HST relief:

Please visit the Government of Canada GST/HST Holiday websitefor more information.

What do I have to do to get the GST/HST relief?

The GST/HST relief will automatically be applied on qualifying items added to your cart between Dec 14, 2024 and Feb 15, 2025.

I am buying for my GST/HST registered business, can I continue to claim input tax credits?

The relief will apply on qualifying items sold to registered businesses. Please visit CRA’s website to determine your ITC eligibility:

Please visit the Canada Revenue Agency website

I placed my order before December 14, 2024, does my product qualify for the relief?

All orders placed prior to Dec 14 and shipped on or after Dec 14 may have taxes charged on qualifying products. If your order qualifies for the relief, there is no action to take. The GST/HST will be refunded on your original payment method.

If your order was shipped before Dec 14, it does not qualify for the relief.

I placed my order before February 15, 2025 does my product qualify for the relief?

All orders placed on or prior to Feb 15 and shipped after Feb 15 do not qualify for the relief.

Can I return an item that qualified for the GST/HST relief?

Costco’s return policy remains the same. For more information, please see https://customerservice.costco.ca/app/answers/answer_view/a_id/585

I’m ordering for delivery in British Columbia, Saskatchewan, Manitoba or Quebec. Do I still pay PST/ RST/ QST?

Yes. At this time there is no relief of PST, RST or QST. These taxes continue to apply as usual.