GST/HST refunds for visitors to Canada
The
Visitor Rebate Program was
eliminated effective April 1, 2007. See the
Detailed proposals on the elimination of the GST visitor rebate program, on the Department of Finance web site. However, there are some cases where a rebate is still available for short term and/or camping accommodations purchased after April 1, 2007. The rebate is still available for:
- stays in Canada that started and ended before April 2007
- stays in Canada that started before April 2007 and ended during April 2007.
- stays in Canada that started on or after April 1, 2007, if
- the accommodation was sold to the non-resident under an agreement in writing entered into before September 25, 2006, and
- the accommodation was first made available before April 2009
The rebate claim must be made within one year of the last day the GST/HST included in the claim became payable.
http://www.taxtips.ca/gst/gstvisitorrebate.htm