Proposals for the Elimination of GST Visitor Rebate Program
The Visitor Rebate Program (VRP) is proposed to be eliminated effective April 1, 2007, as part of the package of specific spending restraint measures announced by the Canadian Government on
Under the VRP, non-Canadian residents who purchase goods while visiting Canada may be eligible for a rebate on the goods and services tax (GST) paid. The program is administered by the Canada Border and Services Agency (CBSA).
The proposed amendments would affect goods purchased in Canada by nonresident consumers, accommodations and tours purchased by nonresidents, as well as sponsors and organizers of foreign conventions held in Canada.
Under the proposed amendments, if a written agreement to which GST relief applies was entered into prior to the Announcement Date, the relief would generally continue to be available to recognize the fact that contracts may have been negotiated based on the availability of that relief. In addition, the current one-year period to claim a rebate would continue to apply.
For more information, visit the Canada Revenue Agency Web site.