Non-resident tour operators and other non-resident suppliers of short-term accommodation services who are not GST/HST registrants can claim directly from Revenue Canada the rebate for the tax paid to GST/HST registered suppliers of short-term accommodation (i.e. less than 30 days.) To apply for a rebate for tax paid on accommodation, they must complete a GST 177 application form. Documentation proving that GST/HST was paid and that the final users of the accommodation were non-residents of Canada is necessary.
Non-resident convention organizers, sponsors, conferences, exhibition and trade organizations will receive similar GST rebates when they purchase meeting room and exhibition space and other convention services.
GST/HST rebates are available to non-resident convention organizers on the following services when submitting the GST 386 application form:
Sponsors of foreign conventions (at least 75 per cent of admissions to conventions are non-residents) are not required charge GST/HST on admissions/registration fees to resident and non-resident delegates. Registered sponsors (Canadian residents, or non-residents whose total Canadian delegates exceed 25 per cent) will charge GST/HST at seven or 15 per cent on admissions/registration fees to Canadian delegates. Tax charged to non-resident delegates on admissions/registration fees will be equal to the tax charged on non-rebateable expenses only.
Most international transportation services that originate or terminate outside of the taxation area includes the United States (except Hawaii), as well as Canada and the islands of St. Pierre and Miquelon are not subject to GST/HST.
Visitors to Canada can also claim GST/HST refunds individually. Foreign
visitors can claim a refund on the GST/HST they have paid if the amount
of tax paid is $14 or more. Each individual receipt for goods must show
a minimum purchase amount (before taxes), on which GST/HST has been
paid, of $50 Canadian. In other words, if they purchase $200 or more
in eligible goods and short term accommodation ($214 including tax at
seven per cent) they may apply for a tax refund. The refund requires
Accommodation on which tax is charged is included in the refund program, if the accommodation was provided for less than a month. In all cases visitors must submit original receipts for the eligible accommodation and/or goods purchased. Visitors may mail a GST 176 Refund Application directly to Revenue Canada, or they may complete a GST 327 to claim a cash refund at participating land-based duty-free shops when they leave the country.
For more information on the GST, call Revenue Canada's Ottawa Tax Services Office at 1-800-959-5525 [and (613) 957-8109 for English enquiries] or 1-800-959-7775 [and (613) 957-9864 for French enquiries].
Visitors may wish to call directly to the Visitor Rebate Program in Summerside, P.E.I at 1-800-668-4748 (in Canada only) or (902) 432-5608 (from outside Canada), or their nearest Canadian consulate, embassy or high commission. Click here for rebate application forms.
Ontario: Retail sales tax is 8 per cent ; restaurant tax is 8 per cent on food and 10 per cent on alcoholic beverages; accommodation tax is 5 per cent. You may apply for a rebate of retail sales tax for purchases of at least $50 on one receipt provided that the goods leave the province. Information: Tel: (613) 523-9760
Quebec: In Quebec, there is an 6.5 per cent tax on food, liquor, merchandise and accommodations. Visitors may claim a tax refund by submitting a rebate form, available by calling 1-800-567-4692 or (819) 770-8504 locally. Receipts are required for reimbursement.
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