Sales to Diplomats and Foreign Representatives

You must collect the GST and QST on taxable sales (excluding zero-rated sales) you make to diplomatic missions, consular posts, offices of political divisions of foreign states, international organizations and visiting forces units. The same rule holds for individuals who are members of any of those entities.

Therefore, representatives of foreign governments and their dependants cannot avoid paying GST and QST by showing the vendor diplomatic identification cards issued by the federal or Québec government. They may, however, claim a rebate of the taxes paid by filing form FPZ-2498-V, Application for a Rebate of Taxes and Duties for a Foreign Representative, Diplomatic Mission, Consular Post, International Organization or Visiting Forces Unit. They must file the application within two years of the date of purchase.

Members of diplomatic missions, consular posts and offices of political divisions of foreign states can acquire tobacco products from selected suppliers without paying the tobacco tax, as can non-Canadian employees of certain international organizations. At selected branches of the Société des alcools du Québec, those people can also purchase alcoholic beverages without paying the QST or the specific tax on alcoholic beverages. To claim a rebate on such purchases, they must file form LM-2498.A-V, Calculation of the Rebate of the Specific Tax on Alcoholic Beverages and the Tobacco Tax, and send it with form FPZ-2498-V.

For more information, refer to the document entitled Tax Rebate for Foreign Representations (IN-249-V).

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