May 19 2008
As a non-resident visitor, you may plan on diligently collecting your hotel and souvenir receipts to qualify for the Canadian
Goods and Services Tax (GST) Rebate when traveling in Canada. The rules allowing you to recoup the tax, however, were changed significantly in April of 2007 as outlined by
Taxtips.ca.
Rebate Curtailed
These days, the GST is 5% (down from 7%) and only a partial rebate is available for qualifying tour packages, rules and examples of which can be found in the Canadian Revenue Agency
brochure.
Eligible Purchases
Generally speaking, an eligible "tour package" requires that your short-term accommodation (less than a month) be purchased in an all-inclusive package with a qualifying service. For the most part, the eligible service is some type of tour transportation or air fare. It is not, however, a hotel shuttle buss.