GST (Goods & Service Tax) Information
Did you know that tourists to Canada are eligible for a tax refund?
Taxes on goods and accommodation eligible for a tax refund
7.0% Goods and Services Tax (GST)
7.5% Quebec Sales Tax (QST)
7.0% Manitoba Sales Tax (PST)
15 % Harmonised Sales Tax (HST)
You qualify for a Tax refund if you meet ALL of the following conditions:
- You are not a resident of Canada
- You are not an employee of the Canada Federal or Provincial Government
- You must submit original receipts only
- Each receipt shows a minimum purchase of CAN $50.00 (before taxes)
- Your purchases (before taxes) total at least CAN $200.00
- Your claim is submitted within 11 months from the date of purchase
New rules from Revenue Canada for a Refund for Visitors to Canada
If you leave Canada by commercial carrier (plane, train, non-charter bus or boat), include your original boarding pass or carrier ticket with your refund claim.
Accommodation: You can claim a refund on taxes paid on accommodation (room charge only) if both of these conditions apply: You have paid taxes on the price of a hotel room for no more than 30 days (by accommodation)
Each receipt shows the number of nights of accommodation In the case of travel tour packages, you can claim 50 % of the total amount of taxes paid (for example, if meals, transportation, guided tours and recreational fees were included in the price of the room).
You can receive a refund for taxes paid on goods you take home with you. These goods must leave Canada within 60 days from the date of purchase (proof may be required). For the purchase of a vehicle, you must enclose the following documents with your claim:
- Original Bill of Purchase
- Proof that the vehicle was exported out of Canada
- Copy of the vehicle's registration from your country of residence
- Copy of your driver's license
Goods and services NOT ELIGIBLE for a tax refund
Meals and beverages (alcoholic or not)
Transportation (air, train, or bus tickets, and car rentals, etc.)
Services (dry cleaning, shoe repairs, auto repairs, entertainment, parking, etc.)
Professional services (wedding or funeral services)
Rental of travel trailers and all other recreational vehicles
Cruise ship cabins or train berths
Purchase of an interest in a time-share arrangement
Goods consumed or left in Canada Etc.
You only have to complete the form, print it and mail it with the required documents from outside Canada (Canadian postage not accepted).
Each claim will be assessed on its merit. The government reserves the right to request additional documentation to confirm that the refund is valid, and to show evidence that the goods purchased have been exported out of Canada.
The rules and conditions are subject to changes without notice.