Yes, tourists can get a refund on the GST and PST they pay in Canada, but only if they meet specific conditions and follow the right process
If you are a visitor to Canada and you buy goods to take home, you can recover the Goods and Services Tax (GST) you paid — and in some provinces, the Provincial Sales Tax (PST) as well. The refund is not automatic. You must be a non-resident, buy goods (not services), keep your receipts, meet a minimum purchase threshold, and submit a claim before you leave Canada or within a set time after you leave.
The refund process is run by the Canada Revenue Agency (CRA), not by individual stores. You cannot get money back at the till. Instead, you collect receipts during your trip and file a claim either at a duty-free shop before you leave, or by mail after you return home.
Key Takeaways
- You must be a non-resident of Canada and have a valid passport or travel document to claim a GST refund.
- Only goods are refundable — services like hotel rooms, meals, and car rentals do not may have access to, even if you paid tax on them.
- You need receipts showing the GST paid, and most provinces require a minimum purchase amount per receipt (typically $15 to $50 CAD before tax).
- You can file your claim at a duty-free shop before leaving Canada, or by mail to the CRA within two years of your purchase date.
- The refund is paid by cheque, direct deposit, or credit card, depending on which method you choose when you file.
Who qualifies for a GST refund as a tourist
To claim a GST refund, you must be a non-resident of Canada at the time you make your purchase. This means you do not live in Canada and do not have a Canadian address for tax purposes. You must also have a valid passport, travel document, or other proof of non-residency that you can show when you file your claim.
Residents of Canada — including Canadian citizens living abroad who still file Canadian taxes, and people with a Canadian work permit — cannot claim GST refunds on their purchases. If you are unsure whether you count as a resident, the CRA's definition depends on where you live, where your family lives, and where your economic ties are. A single trip to Canada does not make you a resident, but living or working in Canada for an extended period does.
You must also be physically leaving Canada to claim the refund. If you are buying goods to ship to a Canadian address or to store in Canada, you do not may have access to.
What purchases may have access to and what does not
Only tangible goods may have access to for a GST refund — things you can touch and take with you. Clothing, souvenirs, electronics, books, and gifts all may have access to. Alcohol and tobacco products may have access to too, as long as you meet the legal age and quantity limits for taking them across the border.
Services do not may have access to, no matter how much tax you paid. Hotel stays, restaurant meals, car rentals, tours, haircuts, and entertainment tickets are not refundable. If you buy a meal at a restaurant and a souvenir at a gift shop on the same day, you can only claim the refund on the souvenir.
Goods you consume in Canada — such as food you eat at a restaurant or a hotel room you stay in — are not refundable even if they are technically goods. The rule is that you must take the goods out of Canada unused and in the condition you bought them.
Minimum purchase amounts and receipt requirements
You need a receipt for each item or purchase that shows the GST amount paid. The receipt must be from a Canadian retailer and must show the store name, purchase date, description of goods, price, and GST charged. A credit card statement alone is not enough — you need the actual receipt.
Most provinces set a minimum purchase threshold per receipt. For GST alone, there is no federal minimum, but many provinces require at least $15 to $50 CAD before tax on a single receipt. Some provinces, like British Columbia and Alberta, have no minimum. Others, like Ontario and Quebec, require $15 CAD or more before tax. Check the rules for the province where you are shopping, because the threshold varies.
The total value of all your purchases does not have to meet a minimum — only individual receipts do. If you buy five items at $10 each, you may not be able to claim any of them if your province requires a $15 minimum per receipt. But if you buy one item for $50, you can claim it even if it is your only purchase.
How to file your claim before leaving Canada
The fastest way to get your refund is to file your claim at a duty-free shop before you leave Canada. Duty-free shops are located at airports, border crossings, and some seaports. You bring your receipts, your passport, and the goods you purchased (in their original condition), and the duty-free shop staff will process your claim on the spot.
You will need to show that you are leaving Canada — your boarding pass, travel ticket, or passport with an exit stamp may be required. The duty-free shop will verify your receipts, calculate the refund, and give you the money in cash, by cheque, or by credit card refund, depending on the shop's options.
Processing at a duty-free shop usually takes 15 to 30 minutes. Not all duty-free shops process refunds for all provinces, so call ahead or ask when you arrive. Some shops charge a small processing fee (usually 2 to 3 percent of the refund), which is deducted from your payment.
Filing your claim by mail after you leave Canada
If you do not file at a duty-free shop, you can mail your claim to the Canada Revenue Agency within two years of the purchase date. You will need to complete Form GST176, which is the Goods and Services Tax Refund process for Visitors to Canada. The form is available on the CRA website and from some tourist information centres.
To file by mail, gather all your original receipts, your passport copy, and a completed Form GST176. Mail the package to the CRA address listed on the form. Processing by mail takes 4 to 12 weeks, depending on the volume of claims the CRA is handling.
You can request your refund by cheque, direct deposit to a Canadian bank account, or credit card. If you choose direct deposit or credit card, processing may be faster. If you choose a cheque, it will be mailed to your home address outside Canada.
Provincial sales tax refunds
In addition to the federal GST, some provinces charge a Provincial Sales Tax (PST) or Harmonized Sales Tax (HST). Whether you can claim a refund on provincial tax depends on which province you are in.
British Columbia, Alberta, Saskatchewan, and Manitoba allow tourists to claim PST refunds on goods, using the same process as the GST. Ontario, Nova Scotia, New Brunswick, and Newfoundland and Labrador use HST (a combined federal and provincial tax), which is included in the GST refund — you do not file separately.
Quebec charges a Quebec Sales Tax (QST) in addition to GST. Tourists can claim both GST and QST refunds, but you must file separate claims or use a combined form. Check the Quebec Revenue Agency website for the specific form and process.
Prince Edward Island and the Northwest Territories do not offer provincial sales tax refunds to tourists. If you shop in those places, you can only claim the federal GST.
Frequently Asked Questions
Do I need to show the goods I bought when I file my claim?
At a duty-free shop, yes — you must show the items in their original, unused condition. If you file by mail, you do not need to send the goods, but you must keep them in case the CRA asks to inspect them. Do not open or use the items before you leave Canada if you want to claim a refund.
Can I claim a refund on alcohol or tobacco?
Yes, as long as you meet the legal age requirement (19 in most provinces, 18 in Quebec and Alberta) and you do not exceed the quantity limits set by Canada Border Services Agency for taking goods across the border. The refund covers the GST and PST you paid, not the excise tax on these items.
What if I lost one of my receipts?
You cannot claim a refund without the original receipt. The CRA will not accept a credit card statement or a store reprint. If you lost a receipt, you can try asking the store for a duplicate, but they are not required to provide one. Keep all receipts in a safe place during your trip.
How long does it take to get my refund?
At a duty-free shop, you get the money the same day, usually within 30 minutes. By mail, expect 4 to 12 weeks. Direct deposit and credit card refunds may process slightly faster than cheques.
Can I claim a refund on a hotel stay or restaurant meal?
No. Services — including accommodation, food, and entertainment — are not refundable. Only tangible goods you take out of Canada may have access to. If you buy a souvenir at a gift shop, you can claim that, but not the meal you ate at the restaurant.