How to Recover Canadian GST Taxes

Written by karen l. blair
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How to Recover Canadian GST Taxes
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Goods and services in Canada are subject to goods and services tax (GST) and/or harmonised sales tax (HST), depending on the province. GST across Canada is a 5 per cent federal tax, and HST varies by province, depending on the provincial rate of tax. Prior to April 1, 2007, a visitor rebate program was in effect, through which visitors to Canada could apply to receive a portion of the GST/HST they paid on goods and services while in Canada returned to them after their departure from Canada.The program has been replaced with the foreign convention and tour incentive program.

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    Foreign Convention and Tour Incentive Program

  1. 1

    Download and complete the GST/HST rebate application for the type of rebate you are requesting. The forms can be found on the Canada Revenue Agency website. A PDF version of each form that you can fill out online is available, or you may print the application and complete it by hand. Forms are available for tour packages, conventions or non-resident exhibitor expenses. Be sure to complete all sections of the form with clear and accurate information.

  2. 2

    Attach the requested documents to your application. The GST/HST rebate application forms require you to submit the original invoices or receipts for the goods or services that you purchased. These receipts must show the GST or HST paid. You must also provide detailed information about the tour package purchased and convention costs or exhibitor costs associated with your visit to Canada. If you are a tour operator, these may be provided in the form of printed documents or on a CD. You also must provide information confirming the number of nights of accommodations purchased in Canada. All documentation must be in either English or French.

  3. 3

    Submit your application by mailing it to the address provided at the bottom of the application form. You will need to ensure that you use adequate postage in order to mail the form to Canada from your home location.

  4. 4

    Keep copies of your application and the supporting documents. In addition, if you are a tour operator, you must also keep additional information that could be requested at a later date during the review of your rebate application. You must be able to provide a list of the names and addresses of the non-residents who purchased the eligible tour packages or convention-related expenses, the name of the agent through whom you made the sales (if applicable), copies of any invoices issued to non-residents and a complete list of the names and addresses of the non-Canadian residents who used the accommodations in Canada.

Tips and warnings

  • GST/HST rebates will not be provided if the GST/HST was already credited by the supplier in Canada.
  • You must have paid a minimum of £6 in GST or £16 in HST, as of 2010, in order to file a rebate application.

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