Tax Break "Children's toys"

Children's toys that may qualify are:

• Games, including:
  • Board games with physical components and rules, including replacement parts and add-on components such as dice
  • Card games, including playing cards and games that include trading cards
• Toys, toy sets and toy systems that either:
  • Imitate another item, whether real or imaginary
  • Involve building, creating or assembling structures, objects or models by using pieces, parts, materials or modelling compound
  • Involve sorting, stacking or organizing pieces, parts or materials
• Dolls, plush toys and soft toys and their accessories

These types of children's toys qualify if they are intended for children under 14 years old for learning or play. Toys that are marketed as being for an age below 14 (for example, a toy recommended for children ages 8 and up) would qualify.