Sales Tax
In Ontario, an 8% provincial sales tax applies to most purchases, and most goods and services are subject to the federal 6% Goods and Services Tax (GST). If you reside outside Canada, you may be eligible to reclaim GST paid on purchases and accommodation during your visit. Expenses must total at least $200 (Canadian), before taxes; each receipt must total at least $50 (Canadian) before taxes. It is imperative that your receipts get stamped before you leave Canada; no refund will be issued otherwise. Visitors can get their receipts stamped at participating duty-free shops for an immediate refund (up to $500 Canadian) or at Canada Customs Offices, for a mail-back refund.
For more information, visit the Ministry of Revenue website.
Retail Sales Tax (RST) Refund
In addition, visitors to Ontario are eligible to reclaim the provincial 8% Retail Sales Tax (RST) paid on goods permanently removed from Ontario within 30 days of purchase. To qualify, RST paid on each purchase must total at least $50 (Canadian), before taxes. Please note that a refund is not available for the RST paid on accommodation or on taxable services. For more information about the RST refund and to obtain an application form, call 1-800-263-7965 (within Canada) or 1-905-432-3332 (outside Canada).
