Rebate for non-resident businesses, organizations, and individuals

The information in this section does not apply to tour operators. If you are a non-resident tour operator, see Tax rebate for tour operators.

If you purchased an eligible tour package and the supplier did not pay or credit you with the rebate amount, you may be able to claim a rebate for up to 50% of the tax paid on the purchase of the eligible tour package.

As of July 1, 2010, Ontario harmonized its retail sales tax with the GST to implement the HST at the rate of 13% and British Columbia harmonized its provincial sales tax with the GST to implement the HST at the rate of 12%. Also, as of July 1, 2010, Nova Scotia increased its HST rate from 13% to 15%. For more information, see GST/HST Info Sheet GI-071, Ontario and British Columbia: Transition to the Harmonized Sales Tax - Tour Packages.

Forms and publications

• Booklet RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases
• Form GST115, GST/HST Rebate Application for Tour Packages
• Forms and publications - Foreign convention and tour incentive program