Canada Revenue Agency
www.cra.gc.ca
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Children's items
Children's clothing
Children's clothing designed for:
- babies (including baby bibs, bunting blankets, and receiving blankets);
- girls, and boys up to and including girls' Canada standard size 16 and boys' Canada standard size 20, or clothing qualifying for girls and boys in sizes extra small, small, medium, or large if the clothing does not have a qualifying Canada standard size; and
- hosiery or stretchy socks, hats, ties, scarves, mittens, and gloves in sizes and styles designed for children or babies.
The following goods are not qualifying children's clothing for purposes of the point-of-sale rebate:
- dult-sized garments even if purchased for a child;
- costumes;
- children's garments of a class that is used exclusively in sports or recreational activities; and
- children's footwear and children's diapers. Rebates are available on children's footwear and children's diapers if such goods qualify as such, respectively, for the purposes of those rebates.
Children's footwear
Children's footwear designed for babies, girls, and boys up to and including girls' size 6 and boys' size 6, including footwear without a numerical size that is designated for girls or boys in sizes small, medium or large. Children's footwear eligible for the point-of-sale rebate will not include skates, rollerblades, ski-boots, footwear that has cleats, or similar footwear.
Children's diapers
Diapers, including cloth and disposable diapers designed for babies and children, and diaper inserts and liners, rubber pants, and training pants. Incontinence products will be zero-rated under HST, in accordance with current GST rules.
Children's car seats and car booster seats only for Ontario and BC
Children's car seats and car booster seats that are restraint systems or booster cushions that conform with Transport Canada's safety requirements for Standards 213, 213.1, 213.2 and 213.5, as described under the federal Motor Vehicle Safety Act.
