Questions and Answers

For easy reference, the questions and answers are separated into the following categories:

• Accommodation (short-term)
• Application
• Canadian addresses
• Cheque information
• Commercial exports
• Contact Us
• Conventions
• Cosmetic surgery
• Credit card slips
• Customs
• Duty Free Shops
• Funerals
• HST-claiming the provincial part
• Incentive House and Incentive Travels
• In-House Planner
• Multiple visits
• Processing time
• Proof of Export
• PST
• Quick Calculation Option
• Receipts
• Rentals
• Residency (Canadian Armed Forces and government employees)
• Status enquiry
• Students
• Third Party Service Provider
• Tour packages
• TPS
• TVQ
• Vehicle Purchases and Repairs

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Accommodation (short-term)

I am renting a cottage for five weeks on Prince Edward Island. Will I be eligible for a GST/HST refund?

No. As a visitor to Canada you can claim a refund for some of the GST/HST you pay on eligible short-term accommodation, as long as your stay in that accommodation is for less than one month of continuous occupancy.

Application

Why was I charged a fee to process my application?

You may have been dealing with a Third Party Service Provider.

How do I know that I am using the official Canada Revenue Agency Application for Visitor Tax Refund form?

The official form GST176, Application for Visitor Tax Refund is found in the Tax Refund for Visitors to Canada.

The Canada Revenue Agency uses the official government identifier on all of its publications. Look for the Canadian Flag mark in the top left corner, with the Canada Revenue Agency title beside it. In the bottom right corner is the word "Canada" with a small Canadian Flag over the last "a".

When can I mail my application form to claim a visitor tax refund?

You can mail your completed application form from Canada on your departure day, or from outside Canada anytime after you have left the country. We must receive your application within one year after the date the eligible goods were exported or the tax on the accommodation became payable, as long as the eligible goods have been exported within 60 days of delivery to you. For more details, see How do you apply?

What is the minimum amount I have to claim through the Visitor Rebate Program?

To be eligible for a refund, the total amount of your purchases must be at least $200 CAN before taxes are added. Each eligible goods receipt must be at least $50 CAN, before taxes are added. For eligible short-term accommodation, there is no minimum amount of tax that needs to be charged before the receipt becomes eligible. For more details, see What can you claim?

Do my husband and I have to fill out separate forms?

A husband and wife may submit one application with their combined purchases. However, only one name should be entered on the application form.

Canadian addresses

I have used my relative's Canadian address for my reservation on my accommodation and on my refund application. Is that okay?

No. Since this is a refund program for non-residents, a claimant should not have a Canadian mailing address. A refund cheque will only be mailed to an address outside Canada.

Cheque information

Can you send a cheque to a Canadian address?

Visitor rebate cheques can only be mailed to a foreign address. Therefore we are unable to mail a visitor refund cheque to a Canadian address.

Can I send my cheque to a friend or relative in Canada to have it cashed?

You may redirect your cheque to a friend or relative at your discretion. In order for them to be able to cash the cheque, you must endorse the cheque before you send it to them.

Can my cheque be issued in the currency of my choice?

No. Refund cheques will be issued in the currency of the visitor's home country. All cheques that are not issued in one of the specified currencies will be issued in Canadian dollars.

Commercial exports

I am a farmer from the United States and visited Canada for one day to buy a tractor to be used on my farm in the U.S. Am I entitled to a refund?

If you are a non-resident exporting goods for commercial use outside of Canada you may be eligible for a refund, through another program than the Visitor Rebate Program. Please contact the Domestic Rebate Program at
1-800-565-9353 (within Canada) or 902-432-5604 (outside Canada).

For details, see the General Application for GST/HST Rebates - Includes Forms GST189, GST288, and GST507.

Contact Us

• How do I contact you?
• How do I order forms or pamplets?

Conventions

What is the difference between a convention and a foreign convention?

A convention is a formal meeting or assembly that is not open to the general public. A convention does not include a meeting or assembly whose purpose is to:

• Provide any type of amusement, entertainment, or recreation;
• Conduct contest or games of chance; or
• Conduct business, unless it is in the course of a trade show that is not open to the general public.

A foreign convention includes all of the above, as well as the following:

• It is reasonable to expect, that at least 75% of the admission will be supplied to non-residents of Canada when the sponsor of the convention determines that amount to be charged for the admissions; and
• The sponsor of the convention is an organization whose head office is situated outside of Canada or, if the organization has no head office, the member or majority of members having management and control of the organization is or are non-residents.

What is a convention facility?

A convention facility is any premises leased or provided under a license to a sponsor or organizer of a convention for use exclusively as the site for the convention. It includes the sites that are made available to the exhibitors during the convention.

Who is the organizer of a convention?

The organizer of a convention is a person (e.g. proprietor, partnership, corporation, association, consultant, meeting planner, or incentive travel house) who acquires the convention facility or eligible convention supplies and organizes the event for a sponsor.

Who is the sponsor of a convention?

The sponsor of a convention is a person (e.g. proprietor, partnership, corporation, or association) who sets up the convention and supplies admissions to it.

Who is the exhibitor of a convention?

The exhibitor of a convention refers to the persons or companies who have exhibits or booths at a convention.

Cosmetic surgery

I had cosmetic surgery while visiting Canada. Am I eligible for a refund?

No. There is no visitor tax refund for any cosmetic surgery performed in Canada. If breast implant or hair transplant materials are bought in Canada and exported from Canada, and the related surgery is done outside of Canada, then the GST/HST paid on the materials would be eligible for a refund.

Credit card slips

I only have the credit card slips for my purchases. Can I send these with my application instead of the original receipts?

No. The visitor rebate program does not accept credit card receipts. If you want to send your credit card receipts with your application, you must also include your cash register tape receipts.

Customs

Where do I go to get my receipts stamped by a Canadian Customs officer?

If you are leaving Canada by air, a Canadian Customs officer will stamp receipts for Proof of Export at any of Canada's eight international airports.

If you are leaving Canada by private vehicle or charter tour bus visit a Participating Canada Border Services Agency Offices to have your receipts stamped.

Duty Free Shops

Can I go to a Duty Free Shop in the airport to receive my refund?

No. Duty Free Shops in the airports do not participate in the Visitor Rebate Program.

Can I go to a Duty Free Shop at the border to get my refund before flying home?

No. The Duty Free Shops at the border will only refund the GST/HST if the eligible goods are leaving Canada permanently. If you are re-entering Canada to fly out of the country, then the goods will re-enter and are subject to GST at that time.

What is the maximum amount that a Duty Free Shop (located at the Canada-U.S. border) will refund?

Participating land-border Duty Free Shops will refund up to a maximum of $500 CAN of the GST/HST paid.

Funerals

Can I claim a refund of the GST/HST that I paid on funeral expenses while visiting Canada?

If the deceased was buried in Canada, the answer is no.

If the deceased was cremated and returned to a country outside of Canada, then the GST/HST paid on the cremation casket and the urn that contained the ashes would be eligible for a refund.

If the deceased was returned to his or her home country (outside of Canada) without being cremated, then the GST/HST paid on the coffin would be eligible for a refund, as long as proof was submitted by the funeral home with the completed application.

HST-claiming the provincial part

I am a resident of a Canadian province (other than New Brunswick, Nova Scotia, or Newfoundland and Labrador) who recently visited New Brunswick, Nova Scotia and Newfoundland and Labrador. Where can I get the provincial part of the HST refunded to me?

Complete form GST495, Rebate Application for Provincial PART of Harmonized Sales Tax (HST) and submit it to the address provided on the application. The only way that this refund can be claimed is through the application process.

Incentive House and Incentive Travels

What is an incentive house or an incentive travel company?

An incentive house or incentive travel company is a business that collects some or all the elements of an incentive trip by buying them from travel service providers (e.g. airline companies and hotels) and offering them for sale to another business. The incentive house will bill the client for these costs along with a service charge. The client in turn offers the incentive trip to its employees and/or sales agents. In some cases, an incentive house may qualify as an organizer of a convention.

What is incentive travel or an incentive trip?

Incentive travel or an incentive trip is a trip that a business offers to its employees and/or sales agents to recognize or reward their productivity. It may include business meetings, seminars, or conventions, as long as the participants are all from the same organization. If an incentive trip includes business meetings, the meetings may qualify as a convention. In this case, an in-house planner can be a sponsor.

In-House Planner

What is an in-house planner?

An in-house planner is a member or employee of a business who organizes a business meeting or incentive trip for the business. The business cannot be a travel service provider; however, it may buy services directly from travel service providers, or buy all or part of a tour package from an incentive house or travel organizer. If the business meeting qualifies as a convention, the in-house planner may be considered a sponsor.

Proof of Export

Where do I go to get my receipts stamped for Proof of Export?

If you are leaving Canada by air, a Canadian Customs officer 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.

If you are leaving Canada by private vehicle or charter tour bus, there are two places you can get your receipts stamped:

1) Participating Canada Border Services Agency Offices.

2) Participating land-border Duty Free Shops.

For more details, see Your receipts and Proof of Export

I am only applying for a refund on accommodations and not goods. Do I need to have my receipts stamped?

No. If you are not claiming a refund of tax paid on eligible goods and are only claiming a refund of the GST/HST paid on eligible short-term accommodation, there is no requirement to have your receipts stamped.

If I fail to have my receipts stamped by staff at a participating land-border Duty Free Shop, or by a Canadian Customs officer, what is accepted as Proof of Export?

You may submit a bill of lading, foreign import or Canadian export documents, and/or proof of registration of the item in your country. For more details, see Your receipts and Proof of Export.

PST

I am a non-resident of Canada and visited Alberta. There are two taxes listed on my accommodation receipts, one is GST and the other is called a room tax. Can I get a refund on both?

No. You can claim the GST but not the room tax. The provincial room tax that is charged on accommodations is not eligible for rebate under the Visitor Rebate Program.

I am a non-resident of Canada and visited British Columbia, Prince Edward Island, and Saskatchewan. There are two taxes listed on my receipts. When I look at the application form, however, there is only a category for GST and none for PST from these provinces. Do I list the PST in another box?

There is no box for the PST on the application form because the provincial sales tax (PST) is not eligible for a refund under the Visitor Rebate Program.

I am a non-resident of Canada and visited Ontario. There are two taxes listed on my receipts, one is GST and the other is PST. Can I claim both through the Visitor Rebate Program?

You can claim the GST through the Visitor Rebate Program but not the provincial sales tax (PST) for Ontario. The Province of Ontario has chosen to administer its own provincial sales tax rebate program (it is more commonly known as the " Retail Sales Tax Program") through the Ministry of Finance.

To get more information on the Ontario Retail Sales Tax program, please contact 1-800-668-5810 (within Ontario) or 905-432-3332 (this number can be called collect from anywhere in the world).

Receipts

What is the minimum amount of tax per receipt that must be charged before the receipt is eligible?

Each receipt with eligible goods must have a total purchase amount (before taxes are added) of at least $50 CAN (without rounding).

I do not see a GST number on my receipt, but the name of the establishment is clearly stated. Is this receipt eligible?

Yes, the receipt is eligible. Receipts must meet the following criteria:

• For eligible goods, each individual receipt has to show a minimum of $50 CAN in purchases, before taxes;
• The receipts must be originals;
• The receipts must indicate the supplier's name and address OR the supplier's GST/BN number;
• The receipts must indicate a date within your visit dates; and
• The receipts must indicate the tax, or state that the tax is included in the price.

My hotel receipt shows GST/HST "other". Can I claim this?

No. Only the GST/HST paid on your accommodation is eligible for a rebate. GST/HST "other" is probably the tax you paid on incidentals such as parking, telephone calls, and room service etc.

My receipts are in U.S. dollars. How do I indicate this on my application?

If the receipts do not indicate the GST/HST was paid in Canadian dollars or the specific exchange rate, we will only refund the actual amount of the GST/HST stated on these receipts, even though the receipts may state, "Paid in U.S. funds".

I need my original receipts for other purposes. Can I send in photocopies?

No. Unless you are filing a business claim, you have to send in your original receipts with your application. If you need your originals for warranty purposes, you can submit a written request with your claim to return your original receipts for that purpose.

I have two receipts issued from the same store on the same day. Can I combine them to meet the $50 CAN, before taxes, minimum?

Each receipt for eligible goods must total at least $50 CAN, before taxes, to be eligible for a refund. You are not permitted to combine receipts to achieve this minimum amount.

My receipts are more than $50 CAN, before taxes, but the individual items are not. Are these receipt eligible?

Individual items on the receipts do not have to total $50 CAN, before taxes. If your receipts for eligible goods are stamped and total at least $50 CAN, before taxes, it would be eligible for a refund.

Rentals

I rented a motor home while I was in Canada. Is the GST/HST eligible for refund?

No. There is no refund on the rental of travel trailers or any other recreational vehicles. As well, houseboat rentals, cruise ship cabins, and train berths are not eligible. For more details, see What can you claim?

Residency (Canadian Armed Forces and government employees)

I am a member of the Canadian Armed Forces. Am I eligible for a refund?

No. Individuals who live outside Canada and who are deemed to be a resident in Canada under the Canadian Income Tax Act are not eligible to claim a tax refund for visitors.

Members of the Canadian Armed Forces and employees of the federal and provincial governments and their families have to pay the tax on any taxable purchases they make while visiting Canada, and cannot claim a tax refund.

Students

I have been studying in Canada for the last six months. Can I get a refund on any GST/HST I have paid?

You can claim the GST/HST paid on purchases made within the last 60 days of a visit. If purchases were made before the last 60 days of a visit, these would be eligible only if the student had proof that the eligible goods GST/HST were exported within 60 days of the date they were delivered to you.

Tour packages

What does a 'tour package' contain?

A tour package is a combination of two or more services, or of property and services, that includes transportation services, accommodation, a right to use a campground or trailer park, or guide or interpreter services where the property and services are supplied together for an all-inclusive price. For this refund, it does not include a tour package that includes a convention facility or eligible convention supplies.

I bought my tour package at home in Great Britain, but I cannot find the amount of GST/HST that I paid on my invoice. Where would it be located?

Many times the tour operator does not charge you the applicable tax since they know that they are selling a supply to a non-resident of Canada. The invoice will reflect this fact and the claimant will not be entitled to a refund on their accommodation as it was already credited at the time of purchase.

TPS

I see the letters TPS on my sales receipt, but there is no TPS category on the application form. Where do I enter this tax amount?

TPS (taxe sur les produits et services) is French for GST. You may also see GST listed as the Fed Tax or Tax 1. Regardless, this is the 6% goods and services tax (GST) or 14% harmonized sales tax (HST) and should be entered in Part C of the form GST176, Application for Visitor Tax Refund. For more details on competing your application, see How to complete the Application for Visitor Tax Refund .

TVQ

How can I claim the Quebec TVQ?

You can no longer claim the TVQ (Quebec sales tax). However, you may still be eligible for a rebate of the GST/ HST on eligible goods and eligible short-term accommodation.

In order to be eligible for a refund under the Visitor Rebate Program, we must receive your application within one year of the day you purchased the eligible short-term accommodation and/or within one year of the day you export the eligible goods, as long as the eligible goods were exported within 60 days of their delivery to you.

Vehicle Purchases and Repairs

While visiting Canada, I bought a car. What do I need to do to get my refund?

To be eligible for a refund on the purchase of a vehicle, you must be a non-resident of Canada at the time of purchase and at the time of application. Proof of export such as a bill of lading, a customs entry document or proof of registration in the foreign country must be provided (photocopy acceptable) and the eligible goods must be exported within 60 days of their delivery to you. If the vehicle bought is exported directly by the dealership, the GST does not have to be charged. If the dealership charges the GST, you can apply for a refund by sending in a completed form GST176, Application for Visitor Tax Refund with the original receipt, to the Summerside Tax Centre. For more details, see How do you apply?

I was visiting Canada on vacation and my car required repairs. I had it repaired and paid GST. Can I claim a refund through the Visitor Rebate Program?

No. The parts that are installed on a vehicle and the labour are not eligible for a refund. However, if the parts are not installed and are exported outside Canada, they are eligible for a GST refund.