The first benefits of the new year will go out Friday, with eligible Canadians receiving goods and services tax or harmonized sales tax credits from the federal government.

Calgary restaurants initially had a hard time implementing the federal government's tax holiday on select goods and services, the Alberta Hospitality ... not be charging GST on," Tsu said. " ...

Ernie Tsu, owner of Trolley 5 and president of the AHA, told CBC News it was difficult for restaurants to adjust to not adding taxes to certain items.