Entitlement to the Rebate

Taxes that qualify for a rebate

Barring a few exceptions, rebates can be claimed for the following taxes:

  • the GST and HST
  • the QST
  • the fuel tax
  • the specific tax on alcoholic beverages
  • the tax on lodging
  • the tax on insurance premiums
  • the municipal tax for 9-1-1 service
  • the tobacco tax
  • the specific duty on new tires
Note

With the exception of the GST and HST, we grant rebates only on the taxes and duties prescribed by Québec legislation.

GST/HST rebate

To be entitled to a GST/HST rebate, foreign representatives, diplomatic missions, consular posts and international organizations must be covered by the Foreign Missions and International Organizations Act and its regulations, or by bilateral agreements or other arrangements Canada has entered into with other countries, based on reciprocity.

If you are a foreign representative, your name must be on the updated list of eligible foreign representatives and officials (and their spouses) kept by Global Affairs Canada (GAC).

Note

Rebate eligibility is determined by Global Affairs Canada (GAC) and any questions concerning entitlement to relief of GST or HST must be submitted to the Office of Protocol of Canada.

Rebate of taxes and duties prescribed by Québec legislation

Diplomatic missions, consular posts, offices of a political division of a foreign state and international organizations must have obtained approval from the Ministère des Relations internationales et de la francophonie du Québec before claiming a rebate of the taxes and duties prescribed by Québec legislation.

Rebates of taxes and duties are granted for purchases made during the period in which the foreign representative was in office.

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