One of these toys will be exempt from the GST after Dec 14, the other is not. This is going to be an administrative nightmare for stores and on-line businesses.

God help Canadian retailers trying to make heads or tails of the GST/HST holiday. Check out this gem from the new CRA guidance: EXEMPT: Toys that either imitate another item, whether real or imaginary or involve building, creating or assembling structures, objects or models by using pieces, parts, materials or modelling compound NOT EXEMPT: Toys and model sets that are marketed for adults (for example, adult Lego or train sets)