The Canada Revenue Agency has revised this bulletin that outlines the GST/HST treatment of separate charges for returnable containers. This bulletin applies to many types of "returnable containers" including wooden pallets used to transport goods, oil drums, and helium and oxygen cylinders. However, it is important to note that the information in this bulletin does not apply to returnable beverage containers (e.g., soft drink bottles and cans). Please refer to Canada Revenue Agency GST/HST Technical Information Bulletin B-089, “Returnable Containers” for more information on returnable beverage containers.
CRA TIB B-038
CRA TIB B-089