No PST Relief During GST/HST Holiday

Quebec, British Columbia, Manitoba, and Saskatchewan—the four provinces that levy their own general provincial sales tax (PST)—will not provide additional sales tax relief during the GST/HST holiday.

In response to the temporary GST/HST relief on certain groceries and other holiday essentials, which is in effect from December 14, 2024, to February 15, 2025, Quebec and Saskatchewan have announced that they will not offer a corresponding sales tax holiday. Furthermore, British Columbia and Manitoba have remained silent on the federal government’s invitation for provinces to provide similar PST relief during the tax holiday period.

To clarify its position, Quebec published a “Temporary Measure Zero-Rating Specific Items” webpage, which notes that the province will not adopt the sales tax holiday for Quebec Sales Tax (QST) purposes. Similarly, Saskatchewan released Information Notice IN 2024-03 to advise taxpayers that both PST and the Liquor Consumption Tax continue to apply to items that qualify for the two-month GST/HST holiday.

Further details on the GST/HST holiday can be found in CRA Issues Further Guidance on Temporary GST/HST Relief.