Liberals’ GST holiday to cost $2.7b after provincial compensation: PBO report

By Quinn Patrick

The Trudeau government’s temporary GST tax break will cost around $2.7 billion to compensate provinces with a harmonized sales tax, according to the Parliamentary Budget Officer’s latest report.

PBO Yves Giroux released a report on Monday which estimates that this measure will reduce federal revenues by $1.5 billion in 2024-25.

“PBO also examined the potential impact of the Bill on federal compensation to provincial governments that collect the Harmonized Sales Tax (HST) under their respective Comprehensive Integrated Tax Coordination Agreements (that is, Ontario, Newfoundland and Labrador, Prince Edward Island, Nova Scotia, and New Brunswick),” reads the report

“If these provinces do not waive the compensation required under these agreements, PBO estimates that the federal cost would be $1.3 billion greater.”

A variety of goods are poised to have their federal sales tax removed from Dec. 14 to Feb. 15 in what the Liberals claim will help Canadians struggling with the high cost of living. 

Certain groceries, restaurant meals, drinks, snacks, children’s clothing, and gifts are all items which have been selected to qualify for the GST reduction. 

Canadians are expected to save 5% or more on selected goods, however, residents in Ontario and Atlantic Canada will save more as their provincial and federal sales taxes are blended into a harmonized sales tax, meaning they will receive a discount of between 13% and 15%.

In the wake of the PBO report, the federal government is asking all provinces to waive their sales tax. 

“We hope all provinces will join us and provide their share of tax relief for their residents over the holidays, as Ontario, P.E.I., and Newfoundland and Labrador have done. This tax break will help all Canadians in every province,” said Katherine Cuplinskas, a spokesperson for Finance Minister Christya Freeland in a statement.

Additionally, the government’s temporary GST exemption has brought frustration to many small business owners this holiday season, who are now stuck dealing with how to price certain items.

Retailers and small businesses will have to reconfigure their billing software to accommodate the specified temporary changes.

The Canadian Federation of Independent Businesses criticized the decision, saying the government has created “an administrative nightmare before Christmas” by not providing clear and simple rules. 

“Business owners were given just two weeks to prepare, right in the middle of their busiest season,” said Dan Kelly, CFIB president in a statement

“For some small retailers, this has required going through and making judgement calls on thousands of items based on limited guidance from the Canada Revenue Agency. It is going to be a hot mess.” 

Kelly noted that it took the government 10 days to clarify what the tax treatment would be for supplies for model airplanes as an example. 

“Despite the best efforts of the CRA, business owners will be left to make educated guesses on thousands and thousands of items,” said Kelly. 

“Given the confusing set of rules and lack of time, it will be nearly impossible for most retailers to implement this right. Consumers will bring their own interpretation, expecting part-time clerks and store owners to have become sudden tax experts on rules that even CRA is struggling to sort out.”

Federal director of the Canadian Taxpayers Federation Franco Terrazzano also said he doesn’t think that the GST holiday showcases any serious concern from the government to make life more affordable for people. 

“It’s good that Canadians will get some relief from Trudeau’s high tax burden,” Terrazzano, told True North. “But as far as tax cuts go, this is a sorry excuse for a tax cut. The tax cut is not permanent, and six weeks after the GST holiday ends Trudeau will crank up his carbon tax again. After hiking taxes on everything all the time, a temporary GST holiday isn’t going to cut it,” 

“If the government was serious about making life more affordable, it would scrap the carbon tax, reverse the capital gains and alcohol tax hikes, stop hiking payroll taxes and cut spending to cut taxes across the board permanently.”

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