PPE Sales Tax Exemptions

PPE Sales Tax Exemptions

Carl Murzello

Our Made in Canada PPE products are now Free of HST/GST/PST in Canada as announced by the Canadian Government.

https://budget.gc.ca/fes-eea/2020/report-rapport/toc-tdm-en.html

Related Product Support

Canadian Sales Tax Exempt PPE:

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Sales Tax Measures

GST/HST Relief on Face Masks and Face Shields

In order to support public health during the COVID-19 pandemic, the Government proposes to temporarily relieve (i.e., zero rate) supplies of certain face masks and face shields from the Goods and Services Tax/Harmonized Sales Tax (GST/HST).

The zero-rating of the GST/HST would apply to face masks (medical and non-medical) and face shields designed for human use that meet certain specifications. The following face coverings would generally be eligible for this GST/HST relief:

  • A face mask or respirator that is authorized for medical use in Canada, or meets N95, KN95 or equivalent certification requirements and does not have an exhalation valve or vent.
  • A face mask or respirator for use in preventing the transmission of infectious agents, such as respiratory viruses, and that meets the following specified construction requirements:
    • is made of multiple layers of dense material, but may have a portion in front of the lips made of transparent and impermeable material that permits lip reading provided that there is a tight seal between the transparent material and the rest of the face mask or respirator;
    • is large enough to completely cover the nose, mouth and chin without gaping;
    • has ear loops, ties or straps for securing the face mask or respirator to the head; and
    • does not have an exhalation valve or vent.
  • A face shield that has a transparent and impermeable window or visor, covers the entire face and has a head strap or cap for holding it in place, but is not specifically designed or marketed for a use other than preventing the transmission of infectious agents, such as respiratory viruses.

This measure would apply to supplies of these items made after December 6, 2020, and is proposed to only be in effect until their use is no longer broadly recommended by public health officials for the COVID-19 pandemic.