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There’s no VAT refund in Canada, because Canada has no VAT. The tax is GST or HST, sometimes with provincial sales tax on top, and the CRA says a non-resident visitor can’t claim back the GST/HST paid on purchases made in Canada. Refunds exist only for narrower groups, such as registered businesses and some convention participants.
Can tourists get a VAT refund in Canada at the airport?
No. Plenty of countries hand tourists their sales tax back on the way out, and travellers get used to the little desk with the stamp. Canada doesn’t run one for ordinary shopping. A site promising a Canadian VAT refund on your hotel bill or souvenirs is describing a scheme the CRA doesn’t offer. Keep the receipt if you like. Just don’t pay a fee to anyone who promises you money back.
The CRA once published a guide on rebates for non-residents who buy tour packages. It now shows that guide as cancelled since September 11, 2025, so old copies shouldn’t be trusted. If a travel agent or a blog quotes it to you, ask where they found it and when.
Who can get a GST/HST refund?
| Who you are | Route | What the CRA says |
|---|---|---|
| Visitor to Canada | None for purchases | No rebate of GST/HST paid |
| GST/HST registrant | Input tax credit on the return | Recovers tax paid on commercial activity, claimed on line 106 |
| Non-resident exhibitor at a convention, not registered | Convention rebate | Tax on convention supplies (not food or drink) and on lease of space |
| Foreign convention sponsor or organizer, not registered | Convention rebate | Tax paid on convention supplies |
| Resident with lower income | GST/HST credit | Regular payment, not a refund of a receipt |
| Buyer of a new home | New housing rebate | Depends on price and province |
Notice what’s missing: anything that works from a shopping receipt. Every route above depends on who you are, not on what you bought at the mall.
What does the same $250 purchase look like?
A visitor buys goods worth $250 before tax. In Alberta the GST/HST calculator shows $12.50 of GST. In Ontario the HST is $32.50, and in British Columbia GST and 7% PST come to $30.00. A visitor gets none of it back.
Now picture an Ontario business owner buying $2,000 of supplies. The HST is $260.00. If the supplies are for commercial activities and the paperwork is in order, the owner claims that $260.00 as an input tax credit, so the supplies cost the business $2,000, not $2,260.
A smaller case: Priya in Hamilton runs a bookkeeping side business and is registered for GST/HST. She buys a $1,500 laptop used only for client work. At 13% the HST is $195.00. She claims the $195.00 on her next return, and the laptop effectively costs her $1,500.
How do you claim input tax credits properly?
You must be registered when the tax was paid, and the purchase has to relate to commercial activity. Personal items, club memberships and supplies used to make exempt sales don’t qualify. For meals and entertainment, only the allowable part counts, typically 50%. Most registrants have four years from the period in which the credit was first available, and the CRA’s page on input tax credits also says you need proper documents in hand before you claim. Businesses that use the quick method of accounting generally can’t claim credits on their operating expenses, so that’s worth checking first.
Here’s a small case. A business lunch in Ontario costs $200 before tax. The HST is $26.00, and if only half counts as allowable, the credit is $13.00. The other $13.00 is a cost of doing business, so check the CRA page on meals before you claim.
Invoices need the supplier name, date, total and a sign that tax is included. From $500, they also need the supplier’s registration number and more detail. The reverse HST calculator pulls the tax out of a receipt total. For the bigger picture on how the three sales taxes fit together, see our guide to GST, HST and PST.
What about residents?
If you live in Canada on a modest income, the GST/HST credit calculator estimates a payment based on family income and children. Our calculator notes that from July 2026 it’s paid as the Canada Groceries and Essentials Benefit. New home buyers can test their case with the new home rebate calculator. Some rebate details aren’t confirmed there, so check the CRA before you rely on a number.
You don’t apply for the credit with a receipt. It’s tied to your income tax return, so the step that matters is filing your return, even when your income is low.
What goes wrong with refund claims?
- Sending receipts to the CRA as a visitor. There’s no form for that.
- Paying a third party to file a refund claim you’re not eligible for.
- Claiming credits on personal spending in a business account.
- Assuming provincial sales tax comes back with the GST/HST. It’s a different tax.
- Missing the paperwork. A credit without a proper invoice behind it is the first thing to fall over in a review.
Where these figures come from
Rules come from Canada Revenue Agency pages on non-resident visitors and convention rebates, input tax credits, and a cancelled tour package guide, read in September 2026. Rates come from the CRA table for each province. No government body has reviewed or endorsed what you read here.
Frequently asked questions
Can tourists get a VAT refund in Canada?
No. The CRA says a non-resident visitor can't claim a rebate of the GST/HST paid on purchases made in Canada.
Does Canada have a VAT?
No. It uses GST, HST and provincial sales taxes such as PST and QST, so no single VAT exists.
How does a business recover GST/HST?
A registrant claims an input tax credit on its GST/HST return, on line 106, for tax paid on commercial activity.
How long do you have to claim input tax credits?
Most registrants have four years from the reporting period in which the credit was first available.
Are convention costs refundable?
A non-resident exhibitor or a foreign convention sponsor who isn't registered may get a rebate on eligible convention supplies. Food and drink are excluded for exhibitors.
Can a business claim the HST on a meal?
Only the allowable part, typically 50% of the tax. On a $200 Ontario meal that's $13.00 of the $26.00 HST.
- GST, HST, PST and QST explained for every province
Which GST, HST, PST or QST applies where you shop or sell in Canada, the 2026 rates for every province, who must register and how to add or remove tax