Non-Resident
Tour operators may also
claim a rebate of the GST/HST
they paid on short-term
accommodation
and/or camping accommodation
they purchased and resold as
part of an eligible tour
package.
Eligible
taxes are:
·
5%
GST for all provinces and
territories except where HST
is charged.
·
13%
HST for Nova Scotia,
Newfoundland, and New
Brunswick only.
To
be eligible:
-
The
purchase was made in the
ordinary course of your
business of selling tour
packages to
another non-resident
individual.
-
The
short-term
accommodation
(less than 1 month)
included in the eligible
tour package was made
available to a
non-resident individual.
-
You
received payment for the
eligible tour package
outside Canada at your
place of business or the
place of business of
your agent.
-
You
paid a minimum of CAN$10
in GST or CAN$26 in HST
on the eligible tour
package(s) and/or on the
short term
accommodation(s) you
purchased and resold as
part of an eligible tour
package
To Apply:
Complete
the “Tour Package”
rebate application and
attach the original
invoices or receipts showing
the GST/HST
paid AND itineraries or
detailed descriptions of the
tour packages (group or
individual) plus:
-
a
list of the names and
addresses of clients who
purchased the tour
package;
-
the
names of the agent
through whom you made
the sales (if
applicable);
-
a
duplicate/photocopy of
the original invoices
issued to your clients;
and
-
a
list of the names and
addresses of the
non-resident individuals
who stayed in the hotel,
motel, B&B or
campground.
Downloading Application Form
The
Canadian Tax Refund Application is in a .pdf format. You will need the Adobe Acrobat
Reader to download this file. If you do not have it you can download if for free from
Adobe.
If you have trouble downloading the application form, please contact
us and we will mail you an application.
Download Application Form here:
|
