Visitors to Canada

The goods and services tax/harmonized sales tax (GST/HST) may apply to various goods and services you purchase during your stay in Canada. The GST rate is 5%, and the HST rate varies depending on the province. For of each province, see GST/HST rates.

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%.

Forms and publications

• GST/HST Info Sheets - Foreign Convention and Tour Incentive Program
• GST/HST technical information, forms and publications