You must collect the GST/HST and QST on taxable sales (other than zero-rated sales) you make to diplomatic missions, consular posts, offices of political divisions of foreign states, international organizations and visiting forces units present in Canada. The same rule applies to foreign representatives and officers of one of those entities, whether they make purchases on their own behalf or on behalf of their organizations.

Foreign representatives and officers and their dependants cannot avoid paying GST/HST and QST by showing the vendor diplomatic identification cards issued by the federal or Québec government. However, these individuals (and, in certain cases, the members of their family or only their spouse) can claim a rebate of the taxes paid on most purchases made in Canada if they meet certain conditions. To claim the rebate, they must complete and file form FP-2498-V, Application for a Rebate of Taxes and Duties for a Foreign Representative, Diplomatic Mission, Consular Post, Office of a Political Division of a Foreign State, International Organization or Visiting Forces Unit, and file it with the required supporting documents. The application must be filed within two years following the date the tax or duty was paid.

Members of diplomatic missions, consular posts and offices of political divisions of foreign states can acquire tobacco products at certain locations without paying the tobacco tax. These individuals can also purchase alcoholic beverages at the specialized distribution centre of the Société des alcools du Québec in Montréal without paying the QST or the specific tax on alcoholic beverages. The same applies to non-Canadian civil servants working for certain international government organizations.

For more information, see the document entitled Rebate of Taxes and Duties for Foreign Representatives, Diplomatic Missions, Consular Posts, Offices of a Political Division of a Foreign State and International Organizations (IN-249-V).