Taxes and Rebates
The Goods and Services Tax (GST)
All non-residents of Canada may apply for a rebate of the seven
per cent Goods and Services Tax under the Visitors Rebate Program.
The program also covers provincial sales taxes for Quebec. You qualify
for a tax refund if:
- you are not a resident of Canada;
- you purchased eligible goods, accommodation or both;
- you paid GST/HST on these purchases;
- you have original receipts (original receipts for
purchases of goods have to be validated, depending on how you
travel when leaving Canada-see page 5 for more information on
new validation procedures);
- each individual receipt for eligible goods shows a minimum
purchase amount (before taxes) of CAN$50; and
- your purchase amounts (before taxes) total at least CAN$200
for eligible goods and accommodation.
To qualify for a refund of TVQ (Quebec) and PST (Manitoba), the
same minimum amounts of $50 and $200 apply.
Certain individuals who live outside Canada, and who we deem
to be resident in Canada under Canadian income tax laws, are not
eligible to claim a tax refund for visitors. For example, members
of the Canadian Armed Forces and employees of the federal and
provincial governments have to pay tax on any taxable purchases
they make when visiting Canada. They cannot claim a tax refund.
The claim period is one year from the date you purchased the goods
or accommodation. If the seller ships the purchase outside of
Canada directly you will not have to pay the GST and therefore
you will not be able to claim a rebate. There is no GST rebate
for meals, alcoholic beverages, tobacco products, automotive fuels,
services and certain other goods.
There is NO REFUND for tax you paid on:
- meals and beverages;
- wine, liquor, beer, or other alcoholic beverages;
- tobacco products;
- automotive fuels;
- transportation, such as air, train, or bus tickets, and car
rentals;
- services, such as dry cleaning, shoe repairs, auto repairs,
entertainment, and parking;
- professional services such as wedding or funeral services;
- rentals of travel trailers and all other recreational vehicles;
- cruise ship cabins or train berths;
- purchases of an interest in a time-share arrangement; and
goods consumed or left in Canada.
Ontario Sales Tax
Retail sales tax is 8 per cent and restaurant tax is 8 per cent
on food and 16 per cent on alcoholic beverages. Accommodation tax
is 5 per cent. You may apply for a rebate of retail sales tax for
purchases of at least $50 on one receipt. For more information you
can call (613) 523-9760 or (915) 432-3509.
For complete details on claiming tax refunds please contact Revenue
Canada.
Other Information
Drinking and Driving
In Canada, it is a criminal offence to operate a motor vehicle,
vessel or aircraft while impaired by alcohol or drugs. More than
80 milligrams of alcohol in 100 milliliters of blood (.08%) is considered
legally impaired. It is also a criminal offence to refuse to provide
a breath or blood sample for testing when demanded by an officer.
Gasoline
Gasoline is sold by the litre in Canada. Four litres is approximately
equivalent to one U.S. gallon.
Right Turn on Red
In Ontario, motorists may make a right turn while the light is
red, after coming to a complete stop. However please not that
right turns on red lights are NOT permitted in Quebec.
Seatbelts
In both Ontario and Quebec law requires that everyone wears a
seatbelt. Fines for not wearing them are very high in Canada.
Small children must wear safety restraints and be seated in a
car seat.
Speed Limits
The speed limit is posted in kilometres. 100 km/h equals 60 miles
per hour. In the city the speed limit is generally 50 km/h (30
mph) unless otherwise stated. In rural areas the speed limit is
generally 80 km/h (50 mph) and on highways it is 100 km/h.
Traffic Accidents
In both Ontario and Quebec, no-fault insurance is in effect. Either
municipal or provincial police should be called. When staying
in Ottawa, call 911.
Liquor Laws
Liquor Control Board of Ontario (LCBO) outlets are sales agents
for wines and spirits of Ontario. Wine is also available at several
individual wineries. Domestic beer may be purchased at The Beer
Store. Both LCBO outlets and Beer Stores are open weekdays and
Saturdays except for major holidays. Drinking hours are from 11am
until 2am and the legal drinking age is 19 years. In Quebec, wines
and liquors may be purchased in Societe des alcools du Quebec
(SAQ) outlets. Beer and wine are available are also available
at some grocery stores and convenience stores. Drinking hours
are until 3am and the legal drinking age is 18 years.
Postal Service
Canadian postage must be used on all mail posted from any point
in Canada. Check with the post office for current postal rates
and classes of mail. Post office hours are 8am to 6pm, Monday
to Friday. Postal outlets are often located in pharmacies, retail
stores, or shopping malls.
Financial Services and Banking Hours
Regular banking hours are Monday to Friday from 10am until 5pm
(some branches until 8pm). Many banks are open Saturdays until
3pm, and closed Sundays and holidays. Most banks have 24-hour
instant banking machines.
Travellers' cheques in Canadian dollars are the best way to carry
currency. They are accepted everywhere. Major credit cards are
also honoured in most business establishments.
The U.S. dollar has a favourable exchange rate in Canada. Most
stores will give a good rate of exchange on the U.S. dollar. However,
it is best to exchange any foreign currency to Canadian dollars
upon arrival to Canada. This can be done at a bank or foreign
exchange service. |