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![]() | 508 - Children's Clothing and Footwear Home / Forms and Publications / By Program / Retail Sales Tax / Publications / Guides - Retailers / 508 - Children's Clothing... /
Children's Clothing and FootwearGuide 508, September 2006
Exempt ClothingChildren's clothing, in sizes up to and including girls' Canada Standard Size 16 and boys' Canada Standard Size 20, qualify for exemption from RST. Clothing designed for girls or boys and sized small, medium or large is also exempt. Some examples of children's clothing that can be purchased exempt if in these size ranges include:
Baby clothing is exempt, including cloth and disposable diapers, rubber pants, training pants, bonnets and booties. Bibs, bunting blankets and receiving blankets are also exempt. Note - The legislative provision for exemption on children's clothing is based on the clothing size and not on the age of the person for whom the items are purchased. Taxable ClothingThe following are examples of items that are not exempt clothing and are taxable at the general 8% RST rate:
Other Taxable ItemsSome items for children's use are not articles of clothing and are also taxable, such as:
Exempt FootwearFootwear costing $30 or less is exempt to everyone regardless of size, including:
Rental of footwear for $30 or less is also exempt. Orthopaedic footwear qualifies for exemption no matter what the selling price. Orthopaedic footwear includes custom-made or corrective footwear that may be purchased off the shelf and adapted under the prescription of a physician. Since the federal government allows vendors the option of using GST-included pricing when billing customers, RST will not apply unless the GST-included price for footwear is more than $31.80 ($30.00 + 6 per cent GST). Child Restraint Systems Used in Motor VehiclesCar seats are required for infants and toddlers weighing less than 18 kg (40 lbs). Booster seats are required for children under the age of eight, weighing 18 kg or more but less than 36 kg (40-80 lbs) and who stand less than 145 cm (4 feet 9 inches) tall. Child restraint systems including child car seats and child booster seats, qualify for exemption from RST if they are child restraint systems that meet Transport Canada's safety standards and are described in the Seat Belt Assemblies Regulation under the Highway Traffic Act. Child restraint systems that meet Transport Canada's safety standards will have safe materials, instruction booklets and a National Safety Mark on the seat like the one shown below. Child restraint systems that do not meet the standards are taxable. Legislative References
For Further InformationThe information contained in this publication is only a guideline. For further information, please contact the nearest Ontario Ministry of Finance Tax Office listed in the blue pages of your telephone directory, call our TAX FAX Service at 1 877 4 TAX-FAX (1 877 482-9329), or visit our website at www.trd.fin.gov.on.ca. Ce document disponbile en français © Queen's Printer for Ontario, 2006 ISBN 1-42492114-7 (HTML) To view Adobe Acrobat PDF files, you need to have Acrobat Reader installed on your computer. You can download this free software from the Adobe website. |
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