GST/HST rebate for non-resident businesses, organizations, and individuals
How to apply for the GST/HST rebate for non-resident businesses, organizations, and individuals (other than tour operators):
- Am I eligible for the rebate?
- How do I calculate my rebate?
- How do I claim my rebate?
- When do I file my rebate application?
Am I eligible for the rebate?
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 GST/HST paid on the purchase of the eligible tour package if you are:
- a non-resident individual visiting Canada; or
- a non-resident business or organization that is not registered for the GST/HST and you purchase the eligible tour package for use by an employee or client (for example, if you are giving the trip to an employee as an incentive trip).
To qualify, you must meet all of the following conditions:
- You are not registered for the GST/HST.
- The accommodation included in the eligible tour package was made available to a non-resident individual.
- You did not purchase the eligible tour package to resell in the ordinary course of a business of selling tour packages.
- You are a non-resident of Canada at the time the rebate application is filed.
- You paid at least $200 before taxes (this amount does not include property and services included in the tour package that are not subject to tax, such as overseas transportation services).
- You send us your rebate application within one year after the last day any tax to which the rebate relates became payable. Generally, the day the tax became payable is the day you paid the amount due or the date of the invoice, whichever comes first.
- You provide the necessary documents to prove you are eligible for the rebate.
How do I calculate my rebate amount?
You can choose one of the following methods to calculate your rebate claim:
Depending on your situation, the result of one of these calculations may be higher than the other. You may want to do both calculations to find out what your rebate would be using each method. You can claim the higher amount. However, you must use the same calculation method for all eligible tour packages included in a single rebate claim.
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.
If the eligible tour package includes camping accommodation, you can claim a flat rate of CAN$1 per night of camping accommodation. However, campsites with food and guide services (for example, an outdoor adventure tour package), qualify as short-term accommodation and can claim a flat rate of CAN$5 per night.
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 and/or camping accommodation in all eligible tour packages was made available.
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
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.
An eligible tour package includes five nights in Canada, with two night of accommodation in a Canadian hotel and the rest on a train. The GST on the tour package was $45.
Only the two nights of accommodation in the hotel is eligible as short-term accommodation, the nights spent on the train do not qualify as short-term accommodation. With only two of five nights eligible as short-term accommodation, the 50% GST rebate is reduced as follows:
(2 ÷ 5) × (50% × $45) = $9
The rebate is calculated as $9.
How do I claim my rebate?
To claim your rebate, use Form GST115, GST/HST Rebate Application for Tour Packages.
Under certain conditions, a Canadian supplier can pay or credit you with a rebate amount. If the supplier pays or credits you with a rebate amount, you cannot apply to us for a rebate of that amount, or any part of it.
When do I file my rebate application?
We must receive your application within one year after the last day any tax to which the rebate relates became payable. Be sure to attach the supporting documents.
If you do not provide all of the supporting documents with your rebate application, your rebate will be denied. Documents must be in either English or French, or you must provide a translation into English or French. Do not send us original receipts.
You have to send all of the following documents with your rebate claim:
- invoice(s) or receipt(s) showing the amount of the GST/HST you paid on the eligible tour package(s); and
- the itinerary or detailed description for the eligible tour package(s), including the number of nights of accommodation in Canada.
If you enter into an agreement with someone else to complete and file your rebate application for you, see Is someone else completing and filing your rebate application for you?
Forms and publications
- Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases
- Form GST115, GST/HST Refund Application for Tour Packages
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