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Canada Revenue Agency 
 
GST510 E (06) (Front) 
 
APPLICATION FOR BUSINESS TRAVEL TAX REFUND 
(No processing fee) 
 
Internal use only 
 
Use this form if you are a non-resident business and you or a non-resident 
representative of your business travelled to Canada on behalf of the business 
and you want to claim a refund of the GST/HST you paid on eligible short-term 
accommodation. 
 
To be eligible for the tax refund, the accommodation has to be made available 
to non-resident individuals and the total of your eligible short-term 
accommodation purchases, before taxes, has to be at least CAN$200. 
 
For more information, see the pamphlet called Tax Refund for Business Travel 
to Canada. 
 
You cannot use this form to claim a refund of the GST/HST you paid on short-
term accommodation in certain situations (for example, if you are a non-
resident individual traveling to Canada for non-business reasons or if your 
business is registered for GST/HST. For more information, see the back of the 
form. 
 
We do not refund any provincial sales tax (PST) paid on short-term 
accommodation. 
 
Part A - Identification (please print) 
 
Business name ^
 
Mailing address ^
City ^
State/Province ^
Postal/Zip code ^
Country ^
 
Business address (if different from mailing address above) ^
 
Part B - Arrival and departure dates 
 
Date of arrival in Canada (Year/Month/Day) ^
Date of departure from Canada (Year/Month/Day) ^
 
Part C - Refund details 
 
Total purchases of eligible short-term accommodation (before taxes) on which 
you paid GST/HST. $^
This amount must be at least CAN$200. 
 
Number of nights of paid short-term accommodation ^
 
Total GST/HST refund claimed on eligible short-term accommodation $^
 
Part D - Certification 
 
I certify that: 
 
a) The information on this application and in any attachments is true, 
correct, and complete in every respect. 
 
b) The amount claimed, or any part of it, has not been previously approved for 
payment or paid. 
 
c) This business is not resident in Canada, and the business address provided 
in Part A is the permanent business address outside Canada. 
 
d) I am authorized to sign this form on behalf of the non-resident business 
identified in Part A. 
 
It is a serious offence to make a false claim. 
 
Name of authorized business representative (please print) ^
Position or title ^
 
Signature ^
Year/Month/Day ^
Telephone number (including area code) ^
 
Internal use only 
DC 
NC 
 
Privacy Act Personal Information Bank number RCC/AEU-435. 
 
 
GST510 E (06) (Back) 
 
General Information 
 
Business travel to Canada 
 
Use this form if you are a non-resident business and you or a non-resident 
representative of your business (for example, an employee) came to Canada on 
behalf of the business and paid goods and services tax/harmonized sales tax 
(GST/HST) on eligible short-term accommodation. See the pamphlet called Tax 
Refund for Business Travel to Canada for more information on the eligibility 
requirements and the definition of eligible short-term accommodation. 
 
We must receive your application within one year of the last day any GST/HST 
on the eligible short-term accommodation became payable. It will take about 
four to six weeks to process your application. 
 
You have to attach the following documents to your application: 
 
- photocopies of your receipts (we do not accept credit or debit card slips 
and we do not return your documents); 
 
- the complete hotel folio (we do not accept summary sheets); and 
 
- a list of all the individuals who used the accommodation. You have to 
certify that the individuals are non-residents of Canada and are 
representatives of your non-resident business. 
 
You cannot use this form to claim a refund of the GST/HST in the following 
situations: 
 
- you are a non-resident which paid GST/HST on goods you exported from Canada 
for commercial purposes. See the guide called General Application for GST/HST 
Rebates; 
 
- you are a non-resident business which is registered for GST/HST. See the 
guide called Doing Business in Canada - GST/HST Information for Non-Residents; 
or 
 
- you are a non-resident who resells short-term accommodation in Canada to 
non-residents (for example, you are a non-resident travel organizer). See the 
booklet called Tax Refund for Non-Resident Travel Organizers and Foreign 
Conventions. 
 
Visitors to Canada 
 
Do not use this form if you are a non-resident individual and one of the 
following situations applies to you: 
 
- You came to Canada for non-business reasons (e.g. pleasure travel) and 
bought eligible goods or eligible short-term accommodation. 
 
- You bought eligible goods for personal use while travelling on business in 
Canada. 
 
- You are the sole owner of your business (i.e., you and the business are the 
same person) and you bought eligible goods for personal use and eligible 
short-term accommodation while travelling on business in Canada. 
 
If any of the three situations above applies to you, you have to use Form 
GST176, Application for Visitor Tax Refund, to claim your refund. This form is 
included in the pamphlet called Tax Refund for Visitors to Canada. 
 
Mail this refund application to: 
 
Visitor Rebate Program 
Summerside Tax Centre 
Canada Customs and Revenue Agency 
Suite 104, 275 Pope Road 
Summerside PE C1N 6C6 
CANADA