Canada Revenue Agency
www.cra.gc.ca
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Claiming the rebate
To claim your rebate, use Form GST115, GST/HST Rebate Application for Tour Packages. Enter the total amount of your rebate claim in Part C - Rebate claim. Complete Form GST115, and mail it to the address below:
Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6C6
Canada
Short-term or camping accommodation resold in a tour package
If you are eligible to claim a rebate for the tax paid on short-term or camping accommodation you purchased and resold in an eligible tour package, you can claim a rebate of the actual amount of GST/HST that you paid on the accommodation.
Tour package resold
If you are eligible to claim a rebate for the tax paid on an eligible tour package you purchased and resold, you can claim a rebate for part of the tax you paid on the tour package.
The rebate for an eligible tour package is generally equal to 50% of the GST/HST 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) × 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 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 are short-term accommodation. Since 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
Notes
In some cases, you may have been paid or credited an amount equal to the tax rebate directly from the Canadian supplier who sells you the tour package. For more information, see Tax credited or paid by Canadian suppliers.
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?
