Canada Revenue Agency
Symbol of the Government of Canada

Visitors to Canada - Business Travel

The Government of Canada has eliminated the GST/HST Visitor Rebate Program and announced the introduction of the Foreign Convention and Tour Incentive Program. For more information, visit Questions and Answers on the Cancellation of the Visitor Rebate Program and the New Foreign Convention and Tour Incentive Program.

Non-residents that are not tour operators will still be eligible for the GST/HST rebate paid on purchases of short-term or camping accommodation made after March 2007 if the accomodation:

  • is part of a continuous accommodation at the same facility that started before April 2007; or
  • was sold to the non-resident under a written agreement entered into before September 25, 2006, and first made available before April 2009.

For more information, visit GST/HST Info Sheet GI-026, Visitor Rebate Program - Accommodation Rebate for Non-Residents.


Forms and publications