In Ontario, children’s diapers are taxed at 5%, and adult incontinence products carry no tax at all. The province rebates its 8% share of the 13% Harmonized Sales Tax on qualifying children’s diapers right at the cash register, so you pay only the 5% federal GST.1Government of Ontario. HST: Ontario Point-of-Sale Rebates Adult incontinence supplies are zero-rated under federal law, meaning both the 5% and 8% components come off.2Justice Laws Website. Excise Tax Act RSC 1985 c E-15 – Schedule VI, Part II, Section 37
How the Rebate Shows Up at Checkout
Ontario’s HST bundles the 5% federal GST with an 8% provincial portion into a single 13% charge on most purchases.3Canada Revenue Agency. Charge and Collect the GST/HST For qualifying children’s diapers, the retailer subtracts the provincial 8% before you pay. Nothing to file, nothing to claim afterward.1Government of Ontario. HST: Ontario Point-of-Sale Rebates
Check your receipt. It should show 5% tax on the diaper line, not 13%. A full 13% charge on a qualifying product is a signal something went wrong at the register.
Which Children’s Diaper Products Qualify
The CRA’s guidance lists these as qualifying:4Canada Revenue Agency. Point-of-Sale Rebate on Children’s Goods
- Cloth and disposable diapers designed for babies or children
- Diaper inserts and liners
- Training pants (pull-up style for toddlers)
- Rubber pants worn over cloth diapers
The product has to be designed and marketed for babies or children. Something small enough for a child but labeled and sold for general or adult use won’t get the rebate. Retailers rely on manufacturer packaging to make that call, so products branded for pediatric use are picked up automatically.1Government of Ontario. HST: Ontario Point-of-Sale Rebates
One thing to know: swim diapers do not appear in either the CRA’s published list or Ontario’s rebate guidance. If you’re charged the full 13% on swim diapers, that may be correct under the current rules.
Adult Incontinence Products Are Tax-Free
Adult incontinence supplies get stronger treatment than a rebate. Under Schedule VI of the federal Excise Tax Act, incontinence products specially designed for individuals with a disability are zero-rated, so the GST/HST rate is 0%.2Justice Laws Website. Excise Tax Act RSC 1985 c E-15 – Schedule VI, Part II, Section 37 Both the 5% federal and 8% provincial pieces come off. You should pay no sales tax on these purchases.
The zero-rating covers adult-sized diapers, absorbent pads, liners, and similar supplies, provided they’re specially designed for incontinence use. Labeling matters: a product marketed as general hygiene rather than incontinence protection wouldn’t qualify. If the packaging says “incontinence” or “bladder protection,” the rate at the register is zero.
What to Do If You’re Charged the Wrong Tax
Raise it at the store first. Point out the incorrect charge to a cashier or manager, and most retailers will fix it on the spot or refund the difference. Checkout systems usually apply the rebate based on product codes, so overcharges tend to come from a miscoded item rather than a deliberate decision.
If the retailer won’t correct it, or you catch the error after leaving, you can claim the provincial portion back from the CRA. File Form GST189 using reason code 16, the code for provincial point-of-sale rebates on qualifying items.5Canada Revenue Agency. GST/HST Rebate – Provincial Point-of-Sale Rebate on Qualifying Items Attach your receipts. The refund equals 8/13 of the HST you paid on the qualifying item. You have four years from the date the tax became payable to file.6Canada Revenue Agency. General Application for GST/HST Rebates
Hold on to the original cash register receipts. The CRA does not accept credit card slips or debit records alone as proof; you need the actual receipt or invoice.6Canada Revenue Agency. General Application for GST/HST Rebates For a single pack of diapers, the difference between 5% and 13% is small enough that most people just sort it out at the store. But if you buy diapers regularly and think a store has been overcharging you consistently, the four-year window lets you recover the excess on past purchases too.