Visitors can claim back the GST (Goods and Services Tax) or HST (Harmonized Sales Tax) they paid on goods they take out of Canada, but not on services or meals consumed there

If you are a non-resident visitor to Canada, you can recover the GST (5% federal tax) or HST (which combines federal and provincial tax, ranging from 13% to 15% depending on the province) on tangible goods you purchase and export. You cannot claim back tax on services, accommodations, meals, or gas. The refund applies only to items you physically remove from Canada within a specific timeframe, and you must meet minimum purchase thresholds before the Canada Revenue Agency (CRA) will process your claim.

The process is straightforward if you plan ahead: keep your receipts, buy from participating retailers when possible, and submit your claim either at a duty-free shop before you leave or by mail after you return home. Most visitors receive their refund within four weeks of submission, though mail claims can take longer.

Key Takeaways

  • You must be a non-resident visitor and have receipts showing GST or HST paid on goods you are taking out of Canada.
  • The minimum purchase threshold is $200 CAD before tax on a single receipt, or $2,000 CAD total across multiple receipts, depending on which route you use.
  • Duty-free shops at airports and border crossings offer instant refunds at the point of departure, but only if you buy from their partner retailers.
  • Mail-in claims to the CRA take four to six weeks and require original receipts, proof of export, and a completed GST/HST Refund for Visitors form.
  • Clothing, books, and most retail goods may have access to, but food, alcohol, services, and items you consume in Canada do not.

What goods may have access to for the GST/HST refund

The CRA allows refunds on tangible personal property — physical goods you buy and take with you. This includes clothing, shoes, electronics, souvenirs, gifts, books, sporting equipment, and jewellery. The item must be new or unused, and you must export it within a set timeframe (usually within 60 days of purchase for most claims).

Services never may have access to, even if they are taxed. Hotel stays, restaurant meals, car rentals, tours, haircuts, and entertainment tickets are ineligible. Alcohol and tobacco products are also excluded. Goods you purchase but consume or use in Canada — such as groceries, gas, or a meal at a restaurant — cannot be refunded, even if you paid GST or HST.

If you buy something at a store and have it shipped to your home after you leave Canada, that purchase still qualifies as long as you have proof you exported it and the receipt shows GST or HST.

Minimum purchase amounts and receipt requirements

The threshold depends on which refund method you use. For duty-free shop refunds at airports and borders, you typically need a minimum of $200 CAD (before tax) on a single receipt from a participating retailer. For mail-in refunds through the CRA, the threshold is higher: $200 CAD per receipt, and your total claim across all receipts must be at least $2,000 CAD before tax.

Keep original itemized receipts showing the store name, date, items purchased, and the GST or HST amount. A credit card slip alone is not enough — you need the detailed receipt. If a retailer cannot provide an itemized receipt, ask them to write one out or provide a duplicate. Some stores print receipts that fade over time, so photograph them as backup.

Each receipt is treated separately for the duty-free route, so a single $200+ receipt qualifies on its own. For mail-in claims, you add up all your receipts, and the total must reach $2,000 before tax to meet the threshold.

Getting a refund at duty-free shops before you leave

The fastest way to claim your refund is at a duty-free shop located at Canadian airports, seaports, or land border crossings. These shops are part of the CRA's Visitor Rebate Program and can process your refund on the spot, usually within minutes. You walk out with cash, a cheque, or a credit to your card.

To use this route, you must have purchased your goods from a participating retailer — not all stores are part of the program. Major chains and many independent retailers participate, but smaller shops may not. Ask the store at the time of purchase whether they are registered for the Visitor Rebate Program. If they are, they will give you a special refund form to complete and sign.

Bring your receipts, the refund forms, your passport (to prove you are a non-resident), and the goods themselves (duty-free staff may ask to see them). You must process the refund before you leave Canada — once you cross the border, you cannot return to claim it. Duty-free shops are located in the departure area of airports, so plan to arrive early enough to visit them before boarding.

Mailing in your claim to the Canada Revenue Agency

If you did not process your refund at duty-free, or if your purchases do not meet the duty-free threshold, you can submit a claim by mail to the CRA after you return home. Download the GST/HST Refund for Visitors to Canada form from the CRA website (form GST176). Complete it with your name, address, passport number, and details of each purchase.

Attach copies of your original itemized receipts and proof that you exported the goods. Proof of export can be a plane ticket, boarding pass, passport stamp, or a customs receipt showing you left Canada with the goods. Mail everything to the CRA address listed on the form — there is a separate address for claims from each province.

The CRA processes mail claims within four to six weeks, though during busy periods it may take longer. You can request a refund by cheque mailed to your home address, or by direct deposit to a Canadian bank account if you have one. If you are missing a receipt or proof of export, contact the CRA before submitting — incomplete claims are returned without processing.

Timing: when you must claim and when you receive your money

You have two years from the date of purchase to submit a refund claim to the CRA. This gives you plenty of time to gather receipts and documentation after you return home. However, you must export the goods within 60 days of purchase for most claims — if you buy something and leave it in Canada, you cannot claim a refund on it later.

Duty-free refunds are instant or nearly so — you receive cash or a credit card refund before you board your flight. Mail-in refunds take four to six weeks from the date the CRA receives your envelope. If you are claiming a large amount, consider using duty-free shops at the airport to avoid the wait.

If your claim is denied or you disagree with the amount, the CRA will send you a letter explaining why. You have 90 days to file a notice of objection if you believe the decision is wrong.

Currency and payment methods for your refund

Duty-free shops typically offer refunds in Canadian dollars, though some may offer currency exchange or credit to a credit card. Ask which options are available when you submit your claim. If you receive a cheque from the CRA by mail, it will be in Canadian dollars, and you will need to exchange it at your bank or a currency exchange service when you return home.

Direct deposit refunds from the CRA go to a Canadian bank account only — you cannot have the money sent to a foreign account. If you do not have a Canadian bank account, request a cheque instead.

Frequently Asked Questions

Do I need to be a Canadian citizen or resident to get a refund?

No. You must be a non-resident visitor — someone who does not live in Canada and is visiting temporarily. You will need to prove this with a valid passport. Residents of Canada, including permanent residents, cannot claim the Visitor Rebate.

Can I claim a refund on items I bought for someone else as a gift?

Yes, as long as you are taking the gift out of Canada with you or having it shipped to your home address outside Canada. The receipt must show the GST or HST, and you must have proof of export. Gifts left behind in Canada do not may have access to.

What if I bought something at a store that is not part of the Visitor Rebate Program?

You can still claim a refund by mail through the CRA if your purchase meets the $200 per receipt and $2,000 total threshold. You will not be able to use duty-free shops, but the mail-in process works the same way.

Can I claim a refund on a hotel stay or restaurant meal?

No. Services and meals consumed in Canada are not refundable, even though they are taxed. Only tangible goods you take out of Canada may have access to.

What happens if I lose my receipt?

Contact the store where you made the purchase and ask for a duplicate or a written statement confirming the sale, date, and amount of tax paid. The CRA may accept this in place of the original receipt, but it is not may provide. Keep receipts safe during your trip to avoid this problem.