Goods and Services Tax Visitors Rebate
The goods and services tax (GST) is a 5% tax charged for most goods and services sold or provided in Canada. As a visitor to Canada, you will pay the tax on most of y1our purchases. Under the visitor rebate program, you may get a refund of the tax paid on goods and accommodations in Canada, provided it is less than one month per lodging establishment.
You qualify for a tax refund if:
- You are not a resident of Canada
- The total of your purchase amounts (before taxes) for eligible goods and accommodation must be at least $200.00 CAN
- You have your original receipts
- You apply for the refund within one year of purchasing the qualifying goods and accommodations
- Full conditions are outlined in the website: www.cra-arc.gc.ca
Foreign Convention Exemption
Conventions held in Canada may also be exempt from paying the Goods & Services Tax (GST), however, a number of conditions must be met.
The convention organizer must be a non-resident of Canada (billing address outside of Canada) and qualifying conventions are limited to those where at least 75% of the delegates are not residents of Canada. Conventions must be able to certify that these conditions are met.
Eligible rebate claimants can claim 50% of the tax paid for food, beverages and catering services relating to a foreign convention.
This information is found in RC4039(E) – Update To The Guide: GST/HST Information for providers of Accommodation and Meeting Facilities. It is recommended that any convention organizers who feel that the event qualifies for this rebate, contact the tax center directly for applicability.
For more information
Call 1 (800) 565-9353 (within Canada)
Call 1 (902) 432-5604 (outside of Canada)
Visit their website: www.cra-arc.gc.ca
Rebate Program Mailing Address:
Summerside Tax Centre
Canada Revenue Agency
275 Pope Road, Suite 104
Summerside, PE C1N 6C6