Your receipts and Proof of Export

Proof of Export is required when you leave Canada if you want to claim a refund of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) that you paid on eligible goods. Eligible short-term accommodation does not require Proof of Export to be eligible for a refund.

What is considered Proof of Export depends on the mode of transportation used to leave Canada, how your goods are exported, and your departure point. Failure to provide Proof of Export may result in your claim being disallowed.

• Leaving by airplane
• Leaving by private vehicle or charter bus tour
• Leaving by cruise ship
• Leaving by other modes of transportation
• Personal goods shipped outside Canada

If you leave by airplane

Canadian Customs officers will stamp receipts for Proof of Export at any of Canada's eight international airports. If you leave from any of these eight international airports go to the Canadian Customs information counter or booth before checking in with your airline. Follow the Canadian Customs signs. Please have the following material available for Canadian Customs officers to inspect:

• The eligible goods that you bought; and
• Your original receipts.

A Canadian Customs officer will stamp the original receipts for Proof of Export indicating that the eligible goods were presented before boarding.

Please allow extra time at the airport to have your receipts stamped for Proof of Export, since other passengers also ask for this service. You should arrive at the airport earlier than recommended by your airline to be at your boarding gate on time.

If your first departure flight does not leave from any of the eight international airports mail us your original boarding pass (photocopies are not accepted), original receipts, and a completed Application for Visitor Tax Refund (Form GST176).

If you leave by private vehicle or charter tour bus

There are two places where you can get your receipts stamped:

1) Participating Canada Border Services Agency Offices. Canadian Customs officers will stamp all the receipts that you give them. However, a customs stamp does not mean all your goods will be eligible for a refund.

In addition to original receipts, you may be asked to show:

• Proof that you are a non-resident of Canada, such as photo identification;
• The goods that are listed on the receipts; and
• Proof that you are leaving Canada, such as a charter bus tour ticket or vehicle licence plate number.

2) Participating land-border Duty Free Shops. Please have your original receipts, eligible goods, proof that you are a non-resident (such as photo identification), and proof that you are leaving Canada to get an instant cash refund for eligible claims that are less than $500 CAN.

For more details, see How do you apply?

If you leave by cruise ship

Canadian Customs officers are available at the following cruise ship terminals to stamp your original receipts for Proof of Export:

• Pier 21 in Halifax, Nova Scotia; and
• Pugsley Terminal in Saint John, New Brunswick.

When leaving Canada from either of these cruise ship terminals, your eligible goods and your original receipts must be available for inspection. A Canadian Customs officer will stamp the original receipts to indicate Proof of Export.

If your cruise ship leaves from another terminal, send your completed Application for Visitor Tax Refund (Form GST176), original boarding pass or carrier ticket, and original receipt to:

Visitor Rebate Program
Summerside Tax Centre
Canada Revenue Agency
Suite 104, 275 Pope Road
Summerside PE C1N 6C6
Canada

If you leave by other modes of transportation such as ferry, train, or non-chartered bus

Send your completed Application for Visitor Tax Refund (Form GST176), original boarding pass or carrier ticket, and original receipts to:

Visitor Rebate Program
Summerside Tax Centre
Canada Revenue Agency
Suite 104, 275 Pope Road
Summerside PE C1N 6C6
Canada

Personal goods shipped outside of Canada

If you shipped your eligible goods outside of Canada, you likely paid GST/HST on these goods. In this situation, your Proof of Export would include your shipping invoices and any other export documents, which clearly indicates that your eligible goods have been exported from Canada.

You can then use any one of the three application methods to apply for a visitor tax refund.

Forms and Publications

• Application for Visitor Tax Refund (Form GST176)
• Tax Refund for Visitors to Canada (Pamphlet RC4031)