Canada Revenue Agency
www.cra.gc.ca
Common menu bar links
Calculation methods
Quick calculation method
For an eligible tour package that includes short-term accommodation, you can claim a flat rate of CAN$5 per night of short-term accommodation using the quick calculation method. Because short-term accommodation also includes a campsite that is part of a tour package that includes food and guide services (for example, an outdoor adventure tour package), you can also claim a flat rate of CAN$5 per night for such accommodation.
If the eligible tour package includes camping accommodation, you can claim a flat rate of CAN$1 per night of camping accommodation.
Note
If you are an individual consumer (that is, you made the purchase for your own personal use and enjoyment or that of another individual) that purchased more than one eligible tour package from the same person and those eligible tour packages include short-term and/or camping accommodation in Canada on the same nights, you can only claim a rebate for one of those tour packages if you use the quick calculation method.
Maximum claim using the quick calculation method
For each rebate claim:
- a non-resident individual can receive a maximum rebate of CAN$75 for all eligible tour packages; and
- a non-resident business can receive a maximum rebate of CAN$75 for each individual to whom the short-term accommodation in all eligible tour packages was made available.
General calculation method
Using this method, the rebate for an eligible tour package is generally equal to 50% of the tax paid on the package. However, the rebate is reduced if any of the nights of accommodation provided in Canada as part of the tour package are ineligible accommodation. The reduced rebate amount is calculated as follows:
(A ÷ B) x 50% GST/HST paid
Where:
A is the number of nights of short-term and/or camping accommodation in Canada included in the tour package; and
B is the total number of nights in Canada included in the tour package, including ineligible accommodation such as overnight shelter on a boat, trailer or a train.
Example
An eligible tour package sold to a non-resident individual includes six days and five nights in Canada, with the first and last night of accommodation in a Canadian hotel and three nights on a train. GST of $45 was paid on the tour package.
Only the two nights of accommodation in the hotel qualify as short-term accommodation. As the three nights of accommodation on the train are not short-term accommodation, the rebate is reduced. This means that the rebate equals 2/5 of 50% of the tax paid on the eligible tour package.
The rebate amount is $9, calculated as follows:
2/5 × ($45 × 50%) = $9
