Visitors can claim back the GST and PST they paid on goods, but not on services or food

If you are a visitor to Canada, you can recover the Goods and Services Tax (GST) — a 5% federal tax — on physical items you bought and are taking out of the country. Some provinces also charge a Provincial Sales Tax (PST) or Harmonized Sales Tax (HST) that may be refundable depending on where you shopped. You cannot claim back tax on services, restaurant meals, accommodation, or gas.

The refund process is straightforward but has strict rules about timing and documentation. You must leave Canada within a specific window, keep your receipts, and meet a minimum purchase threshold. Most visitors who follow the steps recover between $20 and $200, depending on how much they spent on may be able to access goods.

Key Takeaways

  • You can claim back GST (5%) on goods you purchased as a visitor and are taking with you when you leave Canada.
  • PST and HST refunds depend on the province — British Columbia, Alberta, Saskatchewan, and Manitoba offer them, but Ontario, Quebec, and Atlantic provinces do not.
  • Your purchases must total at least $200 (before tax) on a single receipt, or you can combine receipts from the same store on the same day.
  • You must submit your claim within two years of leaving Canada, with original receipts and proof you exported the goods.
  • The refund is processed by mail or at a duty-free shop before you leave, and takes four to six weeks if mailed.

What goods may have access to for the GST refund

The Canada Revenue Agency (CRA) refunds GST on tangible goods — things you can touch and take with you. This includes clothing, electronics, souvenirs, books, sports equipment, and gifts. The goods must be new or unused, and you must export them within 60 days of purchase.

Goods that do not may have access to include services (haircuts, repairs, tours), food and beverages (groceries, restaurant meals, alcohol), accommodation (hotel rooms, Airbnb stays), transportation (flights, car rentals, gas), and anything you consume in Canada. If a receipt includes both may be able to access and ineligible items, you can only claim the tax on the may be able to access portion — the store or the CRA will help you separate them.

The $200 minimum and how to combine receipts

A single receipt must show at least $200 in goods (before tax) for you to claim a refund. If one receipt is below $200, you can combine multiple receipts from the same store, purchased on the same calendar day. You cannot combine receipts from different stores or different days, even if they are in the same city.

For example: if you bought a jacket for $120 and shoes for $85 at the same store on the same day, you can combine those two receipts ($205 total) and claim the GST. If you bought the jacket on Monday and the shoes on Tuesday, you cannot combine them. If you bought the shoes at a different store, you cannot combine them either.

Provincial sales tax refunds vary by province

GST is refundable in every province, but provincial taxes are not. British Columbia, Alberta, Saskatchewan, and Manitoba allow visitors to claim back PST or GST on goods. Ontario, Quebec, Nova Scotia, New Brunswick, Newfoundland and Labrador, Prince Edward Island, and the territories do not offer provincial refunds.

If you shop in a province that does not offer a provincial refund, you can still claim the GST portion. The minimum purchase threshold and export rules are the same for provincial refunds as they are for GST. Some stores in refund-may be able to access provinces will print the tax breakdown on your receipt to make the claim easier.

How to claim your refund before you leave Canada

You have two options: claim at a duty-free shop before departure, or mail your claim to the CRA after you leave. The duty-free route is faster — you get your refund in cash or credit when ready — but only works if you have a duty-free shop at your departure point and you have not yet cleared customs.

To claim at duty-free, bring your original receipts, your passport, and the goods themselves (still in their original packaging, unused). The duty-free agent will verify everything and process the refund on the spot. Not all duty-free shops participate, so ask at the information desk when you arrive at the airport or border.

If you miss the duty-free window or prefer to claim by mail, you can submit your claim within two years of leaving Canada. You will need the original receipts, a completed GST/HST Refund for Visitors form (available from the CRA website), proof you left Canada (a copy of your passport stamp or airline ticket), and proof the goods were exported (a customs receipt or declaration).

What documentation you need to keep

Keep your original itemized receipts — photocopies or digital images are not accepted by the CRA. The receipt must show the store name, purchase date, item descriptions, the price of each item, and the GST amount. If the receipt does not break out the GST separately, the CRA will calculate it (GST is 5% of the pre-tax price).

You also need proof that you left Canada and took the goods with you. This can be a customs receipt, a border crossing stamp in your passport, an airline boarding pass showing your departure date, or a declaration form signed by a customs officer. If you are mailing your claim, include a photocopy of your passport identification page and the page with your exit stamp.

Timeline and processing for mailed claims

If you submit your claim by mail, the CRA typically processes it within four to six weeks. Mail your completed form, receipts, and supporting documents to the CRA Visitor Rebate Program office — the address is on the GST/HST Refund for Visitors form. The refund is issued by cheque in Canadian dollars, which you can cash at a Canadian bank or exchange at your home bank.

The two-year important date is firm. If you leave Canada on June 15, 2024, your claim must be postmarked by June 15, 2026. Claims received after that date are rejected. If you are close to the important date, send your claim by registered mail so you have proof of the postmark date.

Frequently Asked Questions

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

Yes, as long as you are the one taking the gift out of Canada. The receipt must be in your name or show you as the purchaser. The goods must be new and unused, and you must export them within 60 days of purchase, just like any other may be able to access item.

What if I bought something but left it with a friend in Canada?

You cannot claim a refund. The CRA requires proof that you exported the goods — meaning you took them with you when you left Canada. If the item stayed in Canada, it does not may have access to, even if you paid for it.

Do I need to show the goods at the border when I leave?

Not always. If you are claiming at duty-free, you must show the goods in their original packaging. If you are mailing your claim, you need a customs receipt or border stamp as proof of export, but the goods do not need to be inspected. Pack them normally in your luggage.

Can I claim a refund if I return to Canada later?

Yes. The refund is based on the date you left Canada, not whether you return. As long as you submit your claim within two years of your departure date, you can claim it from your home country. Many visitors mail their claims weeks or months after leaving.

What happens if my receipt total is $199?

You cannot claim a refund. The $200 minimum is strict and applies to the pre-tax total. If your receipt is $199, you are one dollar short. You can combine receipts from the same store on the same day to reach $200, but you cannot combine receipts from different stores or different days.