Duty free clothes & shoes ( Quebec excluded)

Children's 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 size clothes made for girls and boys if such clothes do not use standard Canadian sizes
• footwear, stretch socks, hats, scarves, gloves and mittens that are sized and styled for children
• except made-up clothing for adults purchased for children, costumes and clothing used exclusively for 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, inclusive
• 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 children's footwear protection

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

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