Eligible Goods
You can claim a refund of the GST/HST paid on most goods you take home with you. Goods generally qualify for a refund if all of the following conditions apply to you:
- You paid GST/HST on the goods;
- You bought the goods primarily to use outside Canada;
- You have the original receipts (we do not accept photocopies, debit or credit card slips);
- You removed the goods from Canada within 60 days of delivery to you;
- You have Proof of Export for the eligible goods you bought in Canada;
- Each receipt with eligible goods must have a total purchase amount (before taxes are added) of at least $50 CAN (You cannot combine receipts to reach the minimum $50 purchase amount); and
- All of your purchases (on goods and accommodation), before taxes are added, must be atleast $200 CAN.
If you have not bought enough eligible goods and short-term accommodation to meet the $200 CAN minimum requirement, you can ask to have your receipts for goods stamped for Proof of Export so that you can use them on a future claim, as long as you make the claim within one year after the date the goods were removed or exported, or the tax on the accommodation fees became payable.
Non-Eligible Goods
There is no refund of the GST/HST on such items as:
- Car rentals, automotive fuels;
- Entertainment (such as movie tickets, admission fees, ski lift tickets, tourist rides);
- Services such as dry cleaning, shoe repair or hairdressing;
- Food, alcohol, tobacco products;
- Air, train, or bus tickets; or
- Rentals of travel trailers or other recreational vehicles, cruise ship cabins, train berths, or timeshare arrangements.
This is not an all-inclusive list. In addition, any goods that you consume or leave in Canada do not qualify for this refund.
Eligible Short-Term Accommodation
You can claim a refund on short-term accommodation (e.g. hotels, motels, resorts, bed and breakfasts, hostels, and camping) if both of the following conditions apply to you:
- Each accommodation unit was provided to you for less than one month of continuous occupancy; and
- Each receipt shows the number of nights of accommodation in each unit of a lodging establishment made available to you.
You do not need a minimum of $50 CAN on each accommodation receipt to be eligible to claim a refund.
Camping
You can claim a GST/HST refund for a campsite that you rented for less than one month of continuous occupancy. Camping accommodation means a campsite at a recreational trailer park or campground and includes: water, electricity, waste disposal services, and charges for hook-ups when supplied with the campsite.
Quick Calculation Option
The Quick Calculation Option is an alternative method to calculate a claim on short-term accommodation (e.g. hotels, motels, resorts, bed and breakfasts, hostels, and camping).
Whether you apply for a refund of tax paid on short-term accommodation only, or on a tour package that includes accommodation, you may claim a flat rate of $5 per room per night (not per person) to a maximum of $75 per application for short-term accommodation.
For camping accommodations, you may claim a flat rate of $1 for each night the campsite was made available to you, up to a maximum of $75 per application.
To be eligible to use this option, you must send us the original receipts on which you were charged GST/HST. If you choose the quick calculation option, you have to use it consistently throughout your claim.
Trips Bought Over The Internet
Internet accommodation receipts are acceptable provided they indicate payment in full and show the GST/HST that was charged.
In many cases, the GST/HST is not charged on trips bought over the Internet therefore no refund is available. Check with your trip organizer to determine if this applies to you.
Travel Tour Packages
Travel tour packages usually combine short-term accommodation and other services (for example meal, transportation, sightseeing tours, and recreational fees) for an all-inclusive price.
If your tour package included eligible short-term accommodation, you can claim half of the full amount of the GST/HST you paid for the tour package.
Example
You bought a travel tour package for $250 CAN. The tax refund amount would be:
Tour package price × GST × 50%
$250 CAN × 0.06 × 50%
= $7.50 CAN
However, if the tour package does not include eligible short-term accommodation in Canada for every night as part of the package, you have to adjust the refund.
Example
You bought a 6 day-5 night Canadian tour package for $500 CAN and only 2 nights in a hotel were provided. The tax refund amount would be:
Tour package price × GST × 50% × (2 nights/5 nights)
$500 CAN × 0.06 × 50% × (2 nights/5 nights)
= $6.00 CAN
You also have the option of using the Quick Calculation Option to calculate a refund on short-term accommodation.
Hunting and Fishing Trips
The rules that apply to a travel tour package also apply to a hunting or fishing trip. If the outfitter shows a cost breakdown, you will be able to claim the exact amount of applicable tax paid on the accommodation, instead of 50% of the tax paid on the total package.
Forms and Publications
