On November 21, 2024, the Government of Canada issued a news release stating its intention to introduce legislation aimed at implementing a two-month relief from the Goods and Services Tax / Harmonized Sales Tax (GST/HST) on groceries and essential holiday items. This measure was set to take effect from December 14, 2024, and will remain in place until February 15, 2025. The provinces of Québec, British Columbia, Manitoba, and Saskatchewan, on the other hand, have not offered any provincial sales tax relief during the 2024-5 federal GST/HST holiday.

In light of the temporary federal GST/HST relief applicable to certain groceries and other essential items for the holiday season, the province of Québec has announced that it will not participate in the sales tax holiday for Québec Sales Tax (QST).

Revenu Québec “Temporary Measure Zero-Rating Specific Items” announcement link:

https://www.revenuquebec.ca/en/press-room/tax-news/details/2024-12-13/temporary-measure-zero-rating-specific-items/#:~:text=The%20federal%20government%20has%20announced,GST%2FHST%20on%20qualifying%20items.