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Visitors to Ontario

What You Should Know About Ontario's Taxes

When making purchases in Ontario, you may see two different taxes on your bills – an 8% Retail Sales Tax (RST) and a 5% Canadian government Goods and Services Tax (GST).

Retail Sales Tax is a consumption tax. This means that the person who consumes or uses the taxable goods or taxable services pays the RST. RST is imposed on the consumer or user of taxable goods and services.

Sales Tax Rebates

Retail Sales Tax Rebate

Visitors to Ontario are eligible to claim a rebate of the 8% Retail Sales Tax (RST) paid on goods permanently removed from Ontario within 30 days of purchase.  Please note that a refund is not available for the RST paid on taxable services.

A non-resident visitor qualifies for a tax refund of RST if the following conditions are met:

  • the goods are permanently removed from Ontario within 30 days of purchase
  • the RST paid on each invoice is $50.00 or more
  • the RST was not paid in respect of tobacco products, liquor, wine or beer
  • the refund claim is made within four years of buying the goods
  • if the goods are removed to another Canadian jurisdiction, proof is supplied that all of the applicable tax has been paid to the other Canadian jurisdiction
  • if the goods are purchased for use in a jurisdiction where sales tax is not payable, supporting documentation is supplied that shows the goods were removed within 30 days.

To obtain your rebate please download and complete the Instructions and General Application for Refund of Retail Sales TaxDownload PDF, or contact :

Ontario Ministry of Revenue
Retail Sales Tax Refund Unit
1600 Champlain Ave. 2nd Floor
Whitby ON L1N 9B2

Telephone: 905 432-3431
1 800 615-2757 Toll Free (Ontario)
Fax: 905 435-3543

Goods and Services Tax Refund

The Goods and Services Tax (GST) is a value-added consumption tax that applies to most goods, purchased gifts, food/beverages and services, including most hotel and motel accommodations (provided that the stay in each hotel or motel does not exceed one month).

Refund forms can be downloaded from the Canada Revenue Agency website, picked up at Ontario Travel Information Centres, or by contacting:

Visitor Rebate Program
Summerside Tax Centre
Canada Revenue Agency
Suite 104-275 Pope Road
Summerside, PEI  C1N 6C6

Within Canada: 1 800 668-4748
Outside Canada: 902 432-5608
E-mail: visitors@cra-arc.gc.ca
Website: www.cra-arc.gc.ca/visitors