Rebate

The goods and services tax (GST) of 5% and the Québec sales tax (QST) of 9.975% are collected on the sale of most goods and services.

Depending on your situation, you may be entitled to a rebate of the consumption taxes you paid on transactions conducted in Québec.

GST and HST rebates

The following entities are generally entitled to a rebate of the GST and HST paid on goods and services purchased in Canada for official purposes:

  • diplomatic missions
  • consular posts
  • international organizations

A rebate can therefore be claimed on the GST paid on real property (an immovable) acquired for official purposes.

In addition, the following foreign representatives are generally entitled to a rebate of the GST and HST paid on goods and services acquired for personal purposes:

  • diplomatic agents and their spouses
  • members of the administrative or technical staff of a diplomatic mission and their spouses
  • consular officers and their spouses
  • consular employees and their spouses
  • designated representatives of an international organization and their spouses
Rebate of taxes and duties prescribed by Québec legislation

The following entities are entitled to a rebate of the taxes and duties prescribed by Québec legislation that were paid on goods and services purchased in Québec for official purposes:

  • diplomatic missions
  • consular posts
  • offices of a political division of a foreign state
  • international governmental organizations
  • prescribed non-governmental international organizations

As such, these entities may obtain a rebate of the QST paid on real property (an immovable) purchased for official purposes.

In addition, the following foreign representatives are entitled to a rebate of the taxes and duties prescribed under Québec legislation:

  • diplomatic agents
  • members of the administrative or technical staff of a diplomatic mission
  • consular officers (other than an honorary consular officer)
  • consular employees
  • designated representatives of an international governmental organization
  • members of an office of a political division of a foreign state
  • employees of a prescribed non-governmental international organization
Specific details

Normally, rebates may also be granted to the spouse and family members living with a foreign representative.

However, the GST/HST rebate will be granted to a foreign representative, his or her spouse and other family members only if they are not engaged in commercial activities in Canada.

Moreover, a rebate of the taxes and duties prescribed by Québec legislation will be granted to a foreign representative, his or her spouse and other family members only if they meet certain conditions, including the following:

  • They are not performing the duties of an office or employment in Québec.
  • They are not engaged in professional or commercial activities in Québec.
Exceptions

However, we cannot grant rebates to foreign representatives of the GST, HST or QST they paid on real property (an immovable) purchased for personal purposes (such as a private residence). However, we can grant a partial rebate of the GST, HST or QST paid for new housing if all requirements are met. For more information, see document IN-205-V, QST and GST/HST Rebates: New or Substantially Renovated Housing, New or Substantially Renovated Residential Rental Property.

In addition, Canadian citizens and permanent residents who perform duties for a diplomatic mission, consular post or international organization may not apply for a rebate of the taxes and duties paid on goods and services acquired for personal purposes. The same holds true for Canadian citizens posted abroad who return to Canada for a visit.

To obtain the tax rebate

You must:

  • pay the taxes at the time of purchase 
  • file a rebate application along with the required supporting documents

Note that even if you hold an identity card issued by Global Affairs Canada (GAC) as proof of your status, you are still required to pay the applicable taxes and duties on all purchases and transactions made in Canada at a point of sale. You may subsequently file a rebate application. 

The Québec and federal governments have agreed to harmonize the rules and procedures applicable to the GST and QST rebate for diplomatic missions, consular posts and certain international organizations. We administer the rebate in the territory of Québec.

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