GST/HST Ruling on Purchase and Importation of Face Masks: Explanation and Ruling Given

• The ruling states that supplies of face masks imported from outside Canada are subject to GST/HST
• The ruling explains that the face masks must meet specific certification requirements to be zero-rated
• The face masks must be authorized for medical use in Canada or meet N95, KN95, or equivalent certification requirements
• The ruling clarifies the certification requirements for N95 and KN95 face masks
• The ruling mentions that during the COVID-19 pandemic, certain standards were considered equivalent by Health Canada

Source: taxinterpretations.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.