Note
Effective immediately, we are no longer accepting new applications to become a Third Party Service Provider.
A Third Party Service Provider is a private refund company, which for a fee will complete and submit a refund application on behalf of Individuals/Tourists, Businesses, Tours and Conventions.
How to submit your claims to the Visitor Rebate Program
Depending upon the type of visitors you are submitting claims for, the following steps must be followed:
Individual/Tourist Claims
Complete Form GST176, Application for Visitor Tax Refund on behalf of your client and mail it to the address below along with your client's original receipts, which include Proof of Export (we do not accept photocopies, or debit or credit card slips).
Summerside Tax Centre
Canada Revenue Agency
Suite 104, 275 Pope Road
Summerside PE C1N 6C6
Canada
A Power of Attorney must be signed by the visitor and submitted with the completed application and receipts. A Power of Attorney is an authorisation given by one person to another person/business, to act on their behalf.
The following mandatory information must be clearly stated on your Power of Attorney:
- That you are a private company and are not affiliated with the Government of Canada or the Canada Revenue Agency.
- Complete upfront disclosure of your fee structure (i.e. the cost to the claimant for using your services).
- It is for a refund of the GST/HST.
- Include the client's first name and last name, address, telephone number, email address (if applicable) and signature.
- Include client service mailing address, telephone and fax numbers, and email address of your company.
The Power of Attorney must not include any sentence that would allow for any sub-contracting of the non-resident visitor's claim.
Business Claims
Complete Form GST510, Application for Business Travel Tax Refund on behalf of your client and mail it to the address below.
Summerside Tax Centre
Canada Revenue Agency
Suite 104, 275 Pope Road
Summerside PE C1N 6C6
Canada
Be sure to do the following:
- Ensure your client signs the application.
- Attach photocopies of your client's receipts. We do not accept credit or debit card receipts and we do not return the documents.
- Send us the complete hotel folio. We do not accept summary sheets.
- Attach a list certified by an authorized representative of the business, which clearly identifies the first and last name of all the non-resident individuals who used the short-term accommodation as representatives of your non-resident business.
- Each receipt must show the number of nights of short-term accommodation in each unit of a lodging establishment made available to the non-resident individual.
A Letter of Agreement or Letter of Authority must be signed by the visitor and submitted with the completed application and receipts.
Tour Operator Claims
Complete Form GST177, Refund Application for Non-resident Travel Organizers on behalf of your client and mail it to the address below.
Summerside Tax Centre
Canada Revenue Agency
Suite 104, 275 Pope Road
Summerside PE C1N 6C6
Canada
Be sure to do the following:
- Ensure your client signs the application.
- Attach the original invoices from the Canadian supplier, which clearly indicates the number of nights eligible short-term accommodation was supplied and the amount of tax paid. We do not accept credit or debit card receipts and we do not return the documents.
A Letter of Agreement or Letter of Authority must be signed by the visitor and submitted with the completed application and receipts.
Foreign Convention and Non-resident Exhibitor Claims
Complete Form GST386, Refund Application for Foreign Conventions and mail it to the address below. The application must be submitted within one year after the last day of the convention.
Summerside Tax Centre
Canada Revenue Agency
Suite 104, 275 Pope Road
Summerside PE C1N 6C6
Canada
Receiving the Refund
Your application will be processed, then a notice of assessment and/or a cheque will be mailed to the address you provided in your original information. The refund will be issued in the name of the visitor to you in four to six weeks.
