Repeal of Zero-Rating for Face Masks, Respirators, and Certain Face Shields

During the COVID-19 pandemic, face masks, respirators, and certain face shields were zero-rated for GST/HST and QST purposes to promote health and safety by making these items more accessible. The zero-rating of these products took effect on December 7, 2020.

As the pandemic situation is much improved and public health officials no longer recommend these devices to prevent the spread of COVID-19, the federal government announced the repeal of the zero-rating for these products for GST/HST purposes, effective May 1, 2024, in this year’s budget.

To ensure harmonization of the QST and GST/HST systems, Quebec announced the repeal of the QST zero-rating for these products, effective the same date, in Finances Québec Information Bulletin 2024-5.