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Advice for Visitors to Canada

GST/HST Rebate on Commercial Goods and Artistic Works Exported By Non-Residents

Are you a non-resident who recently paid the Goods and Services Tax (GST) and/or the Harmonized Sales Tax (HST) on goods purchased in Canada but exported for commercial purposes outside the country? Have you, as a non-resident and non-registrant, paid the GST/HST on Canadian property or services obtained for the sole purpose of creating specific artistic works for export? If either case applies to you, here's some good news!

Under the Canada Revenue Agency's "commercial goods and artistic works exported by a non-resident (subsection 252(1) and 252(2))" clause, you could be entitled to a GST/HST tax refund.

Royal Canadian Mounted PoliceTo claim your GST/HST rebate, use the following application form: GST189 General Application for Rebate of GST/HST.

Eligibility Conditions - Exported Commercial Goods

To qualify for the tax rebate, you must:

  1. Be a non-Canadian resident
  2. Spend a minimum of $200 Canadian before applicable taxes (provided by receipts, invoices) on goods acquired in Canada for use outside the country
  3. Have paid the GST/HST tax for said goods
  4. Not be a consumer of said goods
  5. Have exported the goods from Canada within a 60-day period following delivery

The following exported goods are exempt from the GST/HST rebate:

  1. Beer, wine, liquor and other alcohol-based products
  2. Tobacco products
  3. Certain gas and diesel fuel products

Eligibility Conditions - Exported Artistic Works

To qualify for the tax rebate, you must:

  1. Be a non-Canadian resident
  2. Not be a GST/HST registrant
  3. Spend a minimum of $200 Canadian on eligible taxable purchases (provided by receipts, invoices)
  4. Have paid the GST/HST on property (e.g.: copyright, patent, trademark) or services (except those involving product storage and shipping) you obtained for the exclusive purpose of creating an original musical, artistic, literary, cinematic work, or other creative medium protected by copyright law
  5. Not be a consumer of said property or services
  6. Be creating the work and all reproductions of the work for exportation purposes only

Filing your rebate application

For GST/HST rebates on exported commercial goods, you must file your rebate application within 1 year from the date you exported the items.

For GST/HST rebates on supplies related to exported artistic works, you must file your rebate application within 1 year from the date the tax was made payable on your purchase(s).

For detailed information on tour package rebates: visit GST/HST rebate for tour packages.

To download the application form for tour packages: go to GST115 GST/HST Rebate Application for Tour Packages.

Foreign Convention and Non-Resident Exhibitor Rebates

Don't forget your application form!

Along with your completed, signed and dated application, be sure to include copies of receipts or invoices for all recorded purchases (unless you are appointing your supplier as the recipient of the rebate).

For more information on eligible GST/HST rebates: visit the General GST/HST rebate application website.