HST Information For Non-Resident Guests Of Ontario
2018 Note: The HST Visitor Rebate has been cancelled, you can read more about our efforts to have it reinstated here.
Non-residents of Ontario who purchase vacation packages that include overnight accommodations and at least one eligible service (as defined by the Canada Revenue Agency) will be eligible to receive ½ of the HST (Harmonized Sales Tax) back that they paid on their package in the form of a rebate. This rebate is available under Canada’s Foreign Convention and Tour Incentive Program.
The package that you purchase must include overnight accommodations as well as one or more eligible services. Eligible accommodations include cabins, campgrounds but NOT a train, trailer or boat. Eligible services can include transportation (like flight to outpost camp, shuttle bus or shuttle boat ride to camp), guide services, wild game preparation and packaging for transport, fish processing as well as sightseeing excursions.
Tourist operators who have eligible packages will outline all of these components on your invoice in order for you to be able to apply successfully for the rebate.
The rebate application form can be found at http://www.cra-arc.gc.ca/E/pbg/gf/gst115/README.html
All applications must be mailed into the Canada Revenue Agency as outlined on the application form.
To view the information provided by the Canada Revenue Agency on the HST rebate please visit: