The Visitor Rebate Program was eliminated effective
April 1, 2007. See the Detailed
proposals on the elimination of the GST visitor rebate
program, on the Department of Finance web site. However, there are
some cases where a rebate is still available for short term and/or camping
accommodations purchased after April 1, 2007. The rebate is still
stays in Canada that started and ended before April
stays in Canada that started before April 2007 and
ended during April 2007.
stays in Canada that started on or after April 1,
the accommodation was sold to the non-resident
under an agreement in writing entered into before September 25,
the accommodation was first made available
before April 2009
The rebate claim must be made within one year of the
last day the GST/HST included in the claim became payable.