Provincial Sales Tax -> Sales to non-residents

Are sales to non-residents taxable?

When a non-resident of a province purchases goods or services and takes possession of them in the province, the provincial sales tax is charged.  There are a few exceptions (such as motor vehicles or aircraft) in some provinces.

When taxable goods are purchased by a non-resident and shipped by the vendor to a destination outside of the province, the sales tax of the province from which the goods are shipped will not be charged.  The sales tax of the destination province may be charged, if the seller has a business presence in that province.  See Article 3 below.

For more information, see the following links on provincial government websites:

Visitors to Québec

In Québec, when a Canadian from another province purchases items with a value of over $500 each, the QST paid on these items can sometimes be recovered if the items are taken permanently back to the home province or territory of the visitor.  For more information, see the Québec Revenue Ministry form VD-352-V Rebate of QST for a Canadian non resident of Québec on property purchased in Québec.

Revised: November 15, 2009