Returnable containers and goods

To find out how GST/HST applies to returned goods or containers, see the following pages:

• Returnable beverage containers
• Returnable containers
• Returned goods

Forms and publications

• GST/HST Technical Information Bulletin B-089, Returnable Containers
• GST/HST Technical Information Bulletin B-038, Returnable Containers Other than Beverage Containers
• GST/HST Info Sheet GI-042, Applying the 2008 GST/HST Rate Reduction to Price Adjustments, Adjustments for GST/HST Overcharged, and Returned Goods