Visitors GuidePlease note, on April 1, 2007, the GST Visitor Rebate Program was eliminated. The Excise Tax Act eliminates the goods and services tax (GST) Visitor Rebate Program effective April 1, 2007.
The GST is a value-added tax that applies to the vast majority of goods and services in Canada. The Visitor Rebate Program provides GST relief in respect of goods exported from Canada by non-residents, short-term accommodation and certain tour packages for non-residents, and certain property and services used in the course of conventions held in Canada.
The changes were announced by the Government of Canada on September 25, 2006.
The proposed amendments are as follows:
Goods
Non-resident consumers that purchase goods in Canada on which the GST becomes payable after March 31, 2007, would no longer be eligible for a rebate of GST in respect of those goods. However, GST would continue not to apply where goods are shipped directly by the Canadian supplier to the non-resident’s residence. (The shipping charges are also not subject to GST.)
Non-resident businesses would still be eligible for a rebate of GST in respect of commercial goods exported. (Not for personal use.)
Non-resident businesses would also be able to avail themselves of the existing zero-rating provisions for commercially exported goods.
Accommodation
Non-residents would no longer be eligible for a rebate of GST in respect of accommodation (including campsite fees) after March 31, 2007, unless it is part of a continuous accommodation at the same facility starting before April 1, 2007.
This GST rebate would continue to be available in respect of accommodation purchased under a written agreement entered into before Announcement Date if the first night of continuous accommodation at the same facility starts before April 1, 2009.
For more information please visit the Government of Canada website at www.fin.gc.ca/drleg/06-049_1e.html
