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:
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.
There is no refund of the GST/HST on such items as:
This is not an all-inclusive list. In addition, any goods that you consume or leave in Canada do not qualify for this refund.
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:
You do not need a minimum of $50 CAN on each accommodation receipt to be eligible to claim a refund.
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.
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.
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 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:
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:
You also have the option of using the Quick Calculation Option to calculate a refund on short-term accommodation.
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.