Tax rebate for individuals, businesses, and organizations

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 are an individual, business or organization and paid the GST/HST on tour packages that include short-term accommodation and/or camping accommodation and a service, see the following pages.

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
• GST/HST Info Sheets - Foreign Convention and Tour Incentive Program