Residents of the country: Personal end users cannot reclaim this tax. GST/HST-registered businesses can generally reclaim it as input tax.
Foreign individuals or corporations are not able to apply for a rebate of GST.
The governments of the participating provinces have agreed to pay GST / HST on their taxable purchases. In addition, all British Columbia, Nunavut and Quebec government departments and agencies pay GST / HST on their taxable purchases
The remaining provincial and territorial governments do not pay GST / HST on their taxable purchases if they provide certification and should contact us prior to booking.
Foreign individuals and corporations are not exempt.