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GST/HST refunds for visitors to Canada
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
available for:
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stays in Canada that started and ended before April
2007 |
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stays in Canada that started before April 2007 and
ended during April 2007. |
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stays in Canada that started on or after April 1,
2007, if
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the accommodation was sold to the non-resident
under an agreement in writing entered into before September 25,
2006, and |
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the accommodation was first made available
before April 2009 |
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The rebate claim must be made within one year of the
last day the GST/HST included in the claim became payable.
For more detailed information on the above, see the
Canada Revenue Agency (CRA) document GI-026
Visitor Rebate Program - Non-residents Purchasing Accommodation:
When is the Rebate Still Available? The GST/HST
visitor rebate claim is made by filing form GST176
Application for visitor tax refund.
See also the CRA brochure RC4031
- Tax refund for visitors to Canada.
The Foreign Convention and Tour Incentive Program (FCTIP) began
effective April 1, 2007.
For more information see the Canada Revenue Agency (CRA) web page Visitors
to Canada - GST/HST refund for visitors.
Revised: August 05, 2009
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