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 is 13%.

The Government of Canada has eliminated the GST/HST Visitor Rebate Program and announced the introduction of the Foreign Convention and Tour Incentive Program. For more information, visit Questions and Answers on the Cancellation of the Visitor Rebate Program, and the Implementation of the New Foreign Convention and Tour Incentive Program.

Forms and publications

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