Your receipts and Proof of Export

You must produce Proof of Export when you leave Canada if you want to claim a refund of the GST/HST that you paid on eligible goods. Eligible short-term accommodation does not require Proof of Export to be eligible for a refund.

Proof of Export differs depending on the mode of transportation you used to leave Canada, how you exported your goods, and your departure point. If you do not provide Proof of Export, we may disallow your claim.

• Leaving by airplane
• Leaving by private vehicle or charter bus tour
• Leaving by cruise ship
• Leaving by other modes of transportation
• Personal goods shipped outside Canada

If you leave by airplane

For Individual Goods With a Purchase Price of Less Than $250.00 (before taxes)

We will accept a boarding pass/carrier ticket as Proof of Export for individual eligible goods with a purchase price of less than $250.00 (before taxes). Other acceptable forms of Proof of Export include:

• Customs verification from the destination country, which includes a date stamp on each receipt that shows the day of arrival;
• Proof of registration in your home country (e.g., goods registered with insurance company);
• Bill of Lading or proof of shipping document;
• Canadian export document;
• Cargo manifest;
• Export validation card (only for goods of less than $250.00 before taxes);
• Foreign import document; or
• Notary endorsed affidavit.

For Individual Goods With A Purchase Price of $250.00 or Greater (before taxes)

Canadian customs officers will stamp receipts for Proof of Export at any of Canada's eight international airports. If you leave from any of these eight international airports, go to the Canadian customs information counter or booth before checking in with your airline. Follow the Canadian customs signs. Please have the following material available for Canadian customs officers to inspect:

• The eligible goods with a purchase price of $250.00 or greater per item (before taxes) that you bought; and
• Your original receipts.

A Canadian customs officer will stamp your original receipts for Proof of Export showing that the eligible goods were presented before boarding.

Please allow extra time at the airport to have your receipts stamped for Proof of Export since many passengers also ask for this service. You should arrive at the airport earlier than recommended by your airline to be at your boarding gate on time.

If your first departure flight does not leave from any of the eight international airports, you must include an alternate form of Proof of Export with your claim. Other acceptable forms of Proof of Export include:

• A boarding pass/carrier ticket and customs verification from the destination country, which includes a date stamp showing the day of arrival. The customs verification must be on each receipt that has individual goods with a purchase price of $250.00 or greater (before taxes);
• Proof of registration in your home country (e.g., goods registered with insurance company);
• Bill of Lading or proof of shipping document;
• Canadian export document;
• Cargo manifest;
• Foreign import document; or
• Notary endorsed affidavit.

For more details, see How do you apply?

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If you leave by private vehicle or charter tour bus

There are two places where you can get your receipts stamped for Proof of Export:

1) Participating Canada Border Services Agency Offices. In addition to original receipts, you may be asked to show:

• Proof that you are a non-resident of Canada, such as photo identification;
• The goods that are listed on the receipts; and
• Proof that you are leaving Canada, such as a charter bus tour ticket or vehicle licence plate number.

A customs stamp does not mean that all your goods will be eligible for a refund.

If you are unable to have your receipts stamped for Proof of Export, you must include an alternate form of Proof of Export with your claim. Other acceptable forms of Proof of Export include:

• Customs verification from the destination country, which includes a date stamp on each receipt showing the day of arrival;
• Proof of registration in your home country (e.g., goods registered with insurance company);
• Bill of Lading or proof of shipping document;
• Canadian export document;
• Cargo manifest;
• Foreign import document; or
• Notary endorsed affidavit.

For more details, see How do you apply?

2) Participating land-border Duty Free Shops. You can get an instant cash refund for eligible claims that are less than $500 CAN at the duty free shop or you can apply for a refund by mail after your departure from Canada.

In addition to original receipts, you may be asked to show:

• Proof that you are a non-resident of Canada, such as photo identification;
• The goods that are listed on the receipts; and
• Proof that you are leaving Canada, such as a charter bus tour ticket or vehicle license plate number.

A duty free shop stamp does not mean that all your goods will be eligible for a refund.

If you are unable to have your receipts stamped for Proof of Export, you must include an alternate form of Proof of Export with your claim. Other acceptable forms of Proof of Export include:

• Customs verification from the destination country, which includes a date stamp on each receipt showing the day of arrival;
• Proof of registration in your home country (e.g., goods registered with insurance company);
• Bill of Lading or proof of shipping document;
• Canadian export document;
• Cargo manifest;
• Foreign import document; or
• Notary endorsed affidavit.

For more details, see How do you apply?

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If you leave by cruise ship

For Individual Goods With a Purchase Price of Less Than $250.00 (before taxes)

The Visitor Rebate Program will accept a boarding pass as Proof of Export for individual eligible goods with a purchase price of less than $250.00 (before taxes). Other acceptable forms of Proof of Export include:

• Customs verification from the destination country, which includes a date stamp on each receipt showing the day of arrival;
• Proof of registration in your home country (e.g., goods registered with insurance company);
• Bill of Lading or proof of shipping document;
• Canadian export document;
• Cargo manifest;
• Export validation card (only for goods of less than $250.00 before taxes);
• Foreign import document; or
• Notary endorsed affidavit.

For more details, see How do you apply?

For Individual Goods With A Purchase Price of $250.00 or Greater (before taxes)

Canadian customs officers are available at the following cruise ship terminals to stamp your original receipts for Proof of Export:

• Pier 21 in Halifax, Nova Scotia; and
• Pugsley Terminal in Saint John, New Brunswick.

When leaving Canada from either of these cruise ship terminals, please have the following materials available for Canadian customs officers to inspect:

• The eligible goods you purchased for $250.00 or greater per item (before taxes); and
• Your original receipts for those items.

If your cruise ship leaves from another terminal, you must include an alternate form of Proof of Export with your claim. Other acceptable forms of Proof of Export include:

• A boarding pass/carrier ticket and customs verification from the destination country, which includes a date stamp showing the day of arrival. The Customs verification must be on each receipt that has individual goods of $250.00 or greater (before taxes);
• Proof of registration in your home country (e.g., goods registered with insurance company);
• Bill of Lading or proof of shipping document;
• Canadian export document;
• Cargo manifest;
• Foreign import document; or
• Notary endorsed affidavit.

For more details, see How do you apply?

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If you leave by other modes of transportation such as ferry, train, or non-chartered bus

For Individual Goods With a Purchase Price of Less Than $250.00 (before taxes)

The Visitor Rebate Program will accept a boarding pass as Proof of Export for individual eligible goods with a purchase price of less than $250.00 (before taxes). Other acceptable forms of Proof of Export include:

• Customs verification from the destination country, which includes a date stamp on each receipt showing the day of arrival;
• Proof of registration in your home country (e.g., good registered with insurance company);
• Bill of Lading or proof of shipping document;
• Canadian export document;
• Cargo manifest;
• Foreign import document; or
• Notary endorsed affidavit.

For more details, see How do you apply?

For Individual Goods With A Purchase Price of $250.00 or Greater (before taxes)

Acceptable forms of Proof of Export include:

• A boarding pass/carrier ticket and customs verification from the destination country, which includes a date stamp showing the day of arrival. The Customs verification must be on each receipt with individual goods of $250.00 or greater (before taxes);
• Proof of registration in your home country (e.g., goods registered with insurance company);
• Bill of Lading or proof of shipping document;
• Canadian export document;
• Cargo manifest;
• Foreign import document; or
• Notary endorsed affidavit.

For more details, see How do you apply?

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Personal goods shipped outside of Canada

If you shipped your eligible goods outside of Canada, you may have paid GST/HST on these goods. In this situation, your Proof of Export would include your shipping invoices and any other export documents that clearly show that your eligible goods have been exported from Canada. You can then use any one of the three methods to apply for a visitor tax refund.

Forms and Publications

• Form GST176, Application for Visitor Tax Refund
• Tax Refund for Visitors to Canada pamphlet (RC4031)