Yes, tourists can claim back the GST and PST they pay in Canada, but only under specific conditions
Canada has a Goods and Services Tax (GST) of 5% that applies to most purchases, and some provinces add a Provincial Sales Tax (PST) on top of that — meaning you might pay 12% or 15% total tax depending on where you shop. If you are a non-resident visitor, you can claim back the GST portion (and sometimes the PST) on goods you take out of Canada with you, but not on services or things you consume while you are here.
The refund is not automatic. You have to request it before you leave Canada by submitting receipts and a form to the Canada Revenue Agency (CRA). The process takes a few weeks, and you will need to keep your original receipts and proof that you left the country.
Key Takeaways
- You can claim back the 5% GST on goods you buy and take out of Canada, but not on food, alcohol, or services like hotel stays and restaurant meals.
- Some provinces refund their PST as well, but others do not — check the rules for the province where you shopped.
- Each receipt must be for at least $30 CAD (before tax) to count toward your refund, and you need the original receipt with the GST amount shown.
- You must request the refund before you leave Canada or within four years of the purchase date, and you will need proof you were a non-resident visitor.
- The CRA processes refunds by mail, which takes several weeks — there is no in-airport refund counter in Canada like some other countries have.
What goods and services may have access to for the refund
The GST refund covers tangible goods — things you can touch and take with you, like clothing, electronics, souvenirs, and gifts. It does not cover services, which means hotel stays, restaurant meals, car rentals, and tour guides do not may have access to, even though they are taxed.
Food and alcohol are tricky. Groceries and packaged food are usually GST-exempt, so there is nothing to refund. But if you buy a prepared meal at a restaurant or a bottle of wine at a store, the GST applies and you can claim it back — as long as you have the receipt and you take the food or alcohol out of Canada with you.
Gasoline, prescription medications, and medical devices are GST-exempt, so you cannot claim them. Clothing and footwear are taxable and refundable. If you are unsure whether something qualifies, check the receipt — if it shows GST, it is likely refundable.
Provincial sales tax refunds vary by location
Five provinces do not have a PST at all: Alberta, British Columbia, Saskatchewan, Manitoba, and Prince Edward Island. In those places, you only pay the 5% GST, and that is what you can claim back.
Ontario, Quebec, Nova Scotia, and Newfoundland and Labrador have a combined GST/HST (Harmonized Sales Tax) of 13% or 15%. You can claim back the entire amount on goods. New Brunswick also uses HST at 15%.
The remaining provinces — British Columbia, Saskatchewan, and Manitoba — have both GST and PST. You can claim back the GST on all goods, but the PST refund rules vary. British Columbia refunds PST on most goods; Saskatchewan and Manitoba do not. Check the CRA website or ask the store when you buy something if you want to know whether the PST is refundable in that province.
How to request your refund before leaving Canada
You have two options: request the refund in person at a duty-free shop or airport, or mail the form and receipts to the CRA after you leave.
Some duty-free shops near airports and border crossings offer Point of Sale (POS) refunds, which means you can get your money back on the spot when you show your receipts and passport. Not all duty-free shops participate, so call ahead or ask when you arrive. You will need your original receipts, your passport showing you are a non-resident, and proof that you are leaving Canada within 14 days.
If you do not use a duty-free shop, you can mail a GST/HST Refund process for Visitors form (Form GST176) to the CRA within four years of the purchase date. You will need the original receipts, your passport or travel document showing your non-resident status, and proof you left Canada (like a plane ticket or border crossing stamp). Mail everything to the CRA address shown on the form, and expect a refund by cheque in 4 to 12 weeks.
Minimum purchase amounts and receipt requirements
Each individual receipt must be for at least $30 CAD (before tax) to count. If you buy a $25 shirt and a $10 pair of socks from the same store on the same day, you cannot combine them — only the $30+ receipt qualifies. However, you can claim multiple receipts from different stores or different days, as long as each one is $30 or more.
The receipt must show the GST amount separately, the date of purchase, the store name, and what you bought. If the receipt does not show the GST, you cannot claim it. Keep receipts in good condition — faded or damaged receipts may be rejected.
If you bought something and the store did not give you a receipt, you cannot claim it back. Ask for a receipt at the time of purchase, even if the store seems reluctant.
Proof of non-resident status and departure
To claim a refund, you must prove you were a non-resident visitor when you made the purchases. This means you do not live in Canada and were not working in Canada at the time. Your passport is the main proof — it shows your country of residence and the dates you were in Canada.
You also need to prove you left Canada. If you use a duty-free shop, your departure is assumed because you are at the border or airport. If you mail the form, include a copy of your plane ticket, train ticket, or a border crossing stamp from your passport. A hotel checkout receipt or credit card statement showing you left Canada can also work.
If you are a Canadian resident or a permanent resident, you cannot claim a GST refund, even if you have a foreign passport. The CRA checks residency status, so do not submit a false claim.
What to expect from the refund process and timeline
If you use a duty-free shop, you get your refund when ready — usually as cash, a credit to your credit card, or a cheque. You will not get the full amount because the shop takes a small fee (usually 10% to 15%) for processing.
If you mail the form to the CRA, you will receive a cheque in the mail. The CRA aims to process refunds within 4 to 12 weeks, but during busy travel seasons it can take longer. There is no way to speed this up or track your process online.
The refund amount is the GST (and PST if applicable) shown on your receipts, minus any processing fee if you used a duty-free shop. If you spent $500 on goods and paid $65 in GST, your refund would be around $65 if you mail it in, or around $55 if you use a duty-free shop (after their fee).
Frequently Asked Questions
Can I claim a refund on things I bought but did not take out of Canada?
No. You must take the goods out of Canada with you. If you buy a souvenir and mail it to yourself later, or if you leave it behind, you cannot claim the refund. The CRA assumes you consumed it in Canada.
What if I lost my receipts?
You cannot claim a refund without the original receipt. The CRA will not accept credit card statements, bank records, or store lookups as proof. If you lost a receipt, ask the store if they can print a duplicate — some stores will, but many will not.
Do I have to claim the refund before I leave, or can I do it later?
You can do it either way. You can request a refund at a duty-free shop before you leave, or you can mail the form to the CRA within four years of the purchase date. Mailing takes longer but you do not lose a processing fee.
Can I claim a refund on a purchase I made for someone else?
Yes, as long as you were the one who paid for it and you take it out of Canada. If someone else paid, they would need to claim the refund themselves.
What if the store charged me tax but did not show it on the receipt?
You cannot claim a refund if the GST is not shown separately on the receipt. Some stores include tax in the total price without breaking it out. Ask the store to issue a corrected receipt that shows the GST amount, or you will not be able to claim it.