Goods and Services Tax/Harmonized Sales Tax (GST/HST)

As a non-resident visitor, you can claim a refund for the Goods and Services Tax/Harmonized Sales Tax (GST/HST) you paid on eligible goods and eligible short-term accommodation while visiting Canada.

The Goods and Services Tax (GST) is applied at a rate of 6% on most goods and services supplied in Alberta, British Columbia, Manitoba, Ontario, Prince Edward Island, Quebec, Saskatchewan, the North West Territories, Nunavut, and the Yukon Territory.

The Harmonized Sales Tax (HST) is applied at a rate of 14% on most goods and services supplied in Nova Scotia, New Brunswick, and Newfoundland and Labrador. These provinces are called participating provinces. The HST rate is made up of two parts: federal part (6%) and the provincial part (8%).

We do not refund provincial sales tax (PST), other room tax, levies, or Quebec sales tax (TVQ) paid on eligible goods or eligible short-term accommodation.