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Visitors to Canada

The Goods and Services Tax/Harmonized Sales Tax (GST/HST) may apply to various goods and services you purchase during your stay in Canada.

Note
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.

Topics for GST/HST

How GST/HST works Basic information on how the GST/HST works.	GST/HST Refund for Visitors You may qualify for a refund of some of the GST/HST you have paid in Canada.
What we mean by taxable, zero-rated and exempt supplies	Imports and exports The Canada Border Services Agency web site has more information for visitors to Canada.
Rulings and interpretations Get a GST/HST ruling or an interpretation concerning business transactions.

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Visitors to Canada

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Forms and publications

GST/HST Info Sheets - Foreign Convention and Tour Incentive Program