On November 30, 2020, the Government of Canada announced a proposed measure to remove the GST/HST on supplies (sales) of face masks, respirators and face shields made after December 6, 2020. The proposed measure zero-rates supplies of face masks, respirators and face shields, which means that no GST/HST is charged when the product is sold. Per the announcement, suppliers can stop charging GST/HST on these products that are supplied after December 6, 2020. The proposed measure is subject to parliamentary approval. However, the Canada Revenue Agency (CRA) is administering the measure on the basis of the announcement. The proposed amendment only applies to GST/HST. Provincial sales tax may still apply to such sales. If a supplier charges GST/HST on these products, the supplier must include that amount in the calculation of their net tax on their GST/HST return and pay that net tax if there is a balance owed. If the proposed amendment becomes law, the purchaser may go to the supplier to get a refund or credit of the amount, or they can file a rebate claim with the CRA if the amount exceeds $2. The CRA cannot pay a rebate for an amount paid in error prior to the proposed legislation becoming law. For more details on the specific types of face masks, respirators and face shields the proposed measure applies to, visit the Government of Canada webpage. (FAQ – GST/HST Relief for Face Masks and Face Shields, Government of Canada website, December 15, 2020)