Tax-free clothing & footwear Canada (excludes Quebec)

Children's clothing :

• clothing made up for infants (including bibs, wraps and blankets for infants) and for girls and boys up to size 16 for girls and 20 for boys using the Canada Standard Sizes
• small, medium and large size garments made up for girls and boys if these garments do not use the Canada Standard sizes
• footwear, stretch socks, hats, scarves, gloves and mittens that are made up in size and style for children
• except adult-made clothing purchased for children, costumes and clothing used exclusively for sports and recreational activities

Children's footwear

• footwear made up for babies and girls and boys up to and including size 6 for girls and 6 for boys
• footwear not containing a numerical size made up for girls or boys in sizes small, medium and large
• except ice skates, in-line skates, ski boots, spiked or similar footwear, adult footwear purchased for a child, and protective footwear

Diapers (diapers will be tax-free in the tax-free province collection since the exemption also applies to Quebec)

• cotton diapers and disposable diapers designed for babies and children
• absorbent inserts and liners
• rubber diapers and panty liners.