GST/HST Rebate for Tourists and Non-Residents in Canada 2026
Many visitors to Canada wonder whether they can reclaim the GST or HST they paid on purchases during their stay. This is a common question — and the answer has changed significantly over the years. This article explains the current situation for tourists and non-residents seeking a GST/HST rebate in Canada in 2026.
The Visitor Rebate Program No Longer Exists
Canada eliminated its general Visitor Rebate Program for non-resident tourists on April 1, 2007. Prior to that date, visitors could apply for a refund of GST paid on short-term accommodation and most consumer goods purchased in Canada and taken home. This program no longer exists and has not been reinstated.
This means that if you visited Canada and paid GST or HST on hotels, restaurants, shopping, or entertainment, there is no mechanism to recover those taxes in 2026.
What Non-Residents CAN Still Claim
While tourists cannot claim refunds for everyday purchases, there are specific situations where non-residents may still recover GST/HST:
1. Exported Goods (Zero-Rating at Point of Sale)
Goods that a non-resident purchases in Canada and exports out of Canada may be zero-rated at the point of sale — meaning the supplier should not charge GST/HST if they ship directly to the non-resident's foreign address. If GST/HST was charged in error on an exported good, the non-resident can apply for a rebate using Form GST189 (General Application for Rebate of GST/HST).
2. Non-Resident Businesses with Canadian Operations
Non-resident companies that are registered for GST/HST in Canada because they make taxable supplies here can claim Input Tax Credits (ITCs) on eligible business expenses in the normal way — just like a Canadian business. Non-residents who are not registered but incur GST/HST on expenses related to making taxable supplies in Canada may apply for a rebate using Form GST189.
3. Convention Organizers and Attendees
Non-resident organizers of foreign conventions held in Canada may be eligible for a rebate of GST/HST paid on convention facilities and related services. This is one of the remaining targeted rebates for non-residents and requires filing Form GST386.
4. Tour Packages
Non-resident tour operators who purchase eligible tour packages in Canada for resale to foreign tourists may qualify for partial rebates under specific CRA rules. This applies to the accommodation and transportation components of qualifying packages.
What Tourists Pay GST/HST On
As a visitor to Canada, GST or HST applies to virtually all goods and services you purchase, including:
- Hotel and short-term accommodation
- Restaurant meals and takeout
- Retail purchases (clothing, electronics, souvenirs)
- Car rentals and transportation
- Entertainment and tourism activities
The rate depends on the province — from 5% GST in Alberta and the territories to 15% HST in New Brunswick, Newfoundland and Labrador, and PEI. Nova Scotia charges 14% HST since April 1, 2026. Ontario charges 13% HST.
What Is Still Tax-Free for Visitors?
Some purchases are zero-rated or exempt regardless of whether you are a resident or visitor:
- Basic groceries (unprepared food items) — no GST/HST
- Prescription drugs — no GST/HST
- Certain medical devices — no GST/HST
- International air travel originating or terminating outside Canada — zero-rated
Duty-Free Shopping
Purchases made at duty-free shops at airports and border crossings are exempt from GST/HST, as these goods are considered exported. This is separate from the former Visitor Rebate Program and remains available — it is simply applied at the point of sale at the duty-free store, not as a refund afterward.
Canada's general tourist GST/HST rebate has not existed since 2007. Visitors in 2026 pay the applicable provincial tax rate on most goods and services with no mechanism for a general refund. Specific exceptions exist for exported goods charged in error, non-resident businesses, and foreign convention organizers. For duty-free savings, purchasing at border or airport duty-free shops remains the most practical tax-saving option for tourists.