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Made in Quebec

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Zero-rated clothing & shoes Canada (excluded Quebec)

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Kids clothing :

  • made for babies (including bibs, wraps and baby blankets) as well as for girls and boys up to size 16 for girls and 20 for boys according to standardized Canadian sizes (Canada Standard)
  • small, medium and large sized garments made for girls and boys if these garments do not use standard Canadian sizes
  • footwear, stretch stockings, hats, scarves, gloves and mittens that are sized and styled for children
  • except clothing made up for adults purchased for children, costumes and clothing used exclusively for the practice of sports and recreational activities

Children's shoes

  • shoes made for babies as well as for girls and boys up to size 6 for girls and 6 for boys, inclusively
  • shoes without numerical sizing made for girls or boys in sizes small, medium and large
  • except ice skates, inline skates, ski boots, cleats or other similar footwear, adult footwear purchased for a child, and protective footwear

Diapers (diapers will be zero-rated in the provincial zero-rated collection since the exemption also affects Quebec)

  • cotton nappies and disposable nappies designed for babies and children
  • insertable absorbent cores and liners
  • rubber diapers and training pants.