PST exempt

These products are exempt from the PST portion of the HST, meaning that they are taxed at only 5%. Included in this collection are baby and children's footwear and clothing, books, and diapers.  Details are here: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-063/point-sale-rebate-on-childrens-goods.html