How do you apply?

There are three ways you can apply for a GST/HST refund:

• Mail-in
• Duty Free Shops
• Third Party Service Providers

Proof of Export is required when you leave Canada if you want to make a claim for a refund of the GST/HST paid on eligible goods.

Mail-in

Complete the form GST176, Application for Visitor Tax Refund and mail it to the address below along with your original receipts, which include Proof of Export (we do not accept photocopies, or debit or credit card slips).

There is no processing fee if you choose to use this method. Your application will be processed then a notice of assessment and/or a cheque, if applicable, will be issued to you in four to six weeks.

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Duty Free Shops

If you are returning home by car or bus, visit one of the participating Duty Free Shops at land border crossings to get an instant cash refund for eligible claims that are below $500 CAN. Please have the following items available for duty free shop staff:

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

There is no processing fee if you choose to use this method and you receive an immediate refund.

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Third Party Service Providers

A number of private refund companies may offer to file a refund application on your behalf for a fee. These companies are not associated with the Government of Canada or the Canada Revenue Agency.

When you sign a rebate agreement with one of these companies, it includes a Power of Attorney, which gives them permission to act as your agent and file a refund claim for you. Based on this Power of Attorney, the Canada Revenue Agency will issue a refund in your name to the Third Party Service Provider. The Third Party Service Provider will cash the payment in accordance with the Power of Attorney and then issue you a payment, less the agreed-upon fees (if they did not prepay you).

If you are completing an application form from a Third Party Service Provider, you should contact them if you have any questions or enquires on the status on your claim.

Forms and Publications

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