Taxes and Tax Refunds in British Columbia, Canada

Taxes

	GST (Goods and Services Tax) is a 7% federal tax applicable to most services and goods purchased.
	PST (Provincial Sales Tax) is a 7.5% provincial tax charged on purchases of most goods.
	An 8% Hotel Room Tax is levied on all B.C Accommodation with the exception of campgrounds and houseboats.
	Local Municipal Government, where approved, levies an additional 2% tourism tax on accommodation bills.

Tax Refund

Non-residents of Canada may apply for a rebate of the 7% GST paid. In order to qualify for the tax refund you must meet ALL of these conditions:

	You are not a resident of Canada
	You are not an employee of the federal or provincial government living abroad (for example, members of the Canadian Armed Forces, consulates, etc.)
	You submit original receipts only (copies, credit or debit card receipts will be rejected)
	All Goods Receipts must be stamped before you leave Canada. Accommodation receipts do not need to be stamped.
	GST was paid on goods
	Each receipt shows a minimum purchase of CAN $50 (before taxes)
	Your purchases for eligible goods and accommodation (before taxes) total at least CAN $200
	Your claim is submitted within 10 months from the date of purchase

New rules from Canada Customs and Revenue Agency Effective November 1, 2001
	If you leave Canada from one of the 9 international airports (Vancouver, Edmonton, Calgary, Winnipeg, Toronto, Ottawa, Montreal, Mirabel, Halifax) or by Ship from Pier 21 at Halifax Harbour or Puglsey Terminal in St.John NB, and you wish to obtain a refund of the taxes paid on eligible Goods, new regulations require that you must have your eligible Goods available for inspection and the associated receipts stamped by Canada Customs agents before you leave the country.
Receipts that are not stamped are not eligible.
	If you travel by other modes such as ferry, train, or non-charter bus, where there is no Customs presence, you must submit your original boarding pass or original carrier ticket with your application.
	Hotel invoices do not have to be stamped.

Eligible Expenses

Accommodation: You can claim a refund on taxes paid on campground fees and eligible accommodation (room charge only) if both of these conditions apply:

	You have paid taxes on the price of a hotel room for no more than 30 days (by accommodation)
	Each receipt shows the number of nights of accommodation

In the case of travel tour packages, you can claim 50% of the total amount of taxes paid (for example, if meals, transportation, guided tours and recreational fees were included in the price of the room).

Goods:
You can receive a refund for taxes paid on goods you take home with you. These goods must leave Canada within 60 days from the date of purchase (proof may be required).

For the purchase of a vehicle, you must enclose the following documents with your claim

	Original Bill of Purchase
	Proof that the vehicle was exported out of Canada
	Copy of the vehicle's registration from your country of residence
	Copy of your driver's license

Goods and services NOT ELIGIBLE for a tax refund

	Meals and beverages (alcoholic or not)
	Tobacco products
	Fuel
	Film developing
	Transportation (air, train, or bus tickets, and car rentals, etc.)
	Services (dry cleaning, shoe repairs, auto repairs, entertainment, parking, etc.)
	Professional services (wedding or funeral services)
	Rental of travel trailers and all other recreational vehicles
	Cruise ship cabins or train berths
	Purchase of an interest in a time-share arrangement
	Goods consumed or left in Canada.

To apply for the refund, complete the Tax Refund Form, print it and mail it with the required documents from outside Canada (Canadian postage not accepted). Additional information is available at: Frequently Asked Questions

Each claim will be assessed on its merit. The government reserves the right to request additional documentation to confirm that the refund is valid, and to show evidence that the goods purchased have been exported out of Canada.

You can also pick up a copy of Tax Refund Application for Visitors at any Customs office or from most tourism information centres, duty-free shops, department stores and some hotels. A refund may be obtained from participating Duty-Free Shops if the refund is $500 Cdn or less. An application for refund may also be made by mailing to: Revenue Canada, Visitor Rebate Program, Summerside, PEI C1N 6C6, Canada.

If the seller ships your purchase out of Canada on your behalf you will not have to pay the GST and, therefore, no refund can be claimed. You can claim a GST refund on eligible short-term accommodation and for tax paid on most goods you take home. This includes tax paid on campsite fees where you rented a campsite, continuously, for less than one month.