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