Taxes
and Rebates
The Goods and Services Tax (GST)
All non-residents of Canada
may apply for a rebate of the seven per cent Goods and Services Tax under
the Visitors Rebate Program. The program also covers provincial sales taxes
for Quebec. You qualify for a tax refund if:
-
you are not a resident
of Canada;
-
you purchased eligible goods,
accommodation or both;
-
you paid GST/HST on these purchases;
-
you have original receipts
(original receipts for purchases of goods have to be validated, depending
on how you travel when leaving Canada-see page 5 for more information on
new validation procedures);
-
each individual receipt for
eligible goods shows a minimum purchase amount (before taxes) of CAN$50;
and
-
your purchase amounts (before
taxes) total at least CAN$200 for eligible goods and accommodation.
To qualify for a refund of TVQ
(Quebec) and PST (Manitoba), the same minimum amounts of $50 and
$200 apply.
Certain individuals who live
outside Canada, and who we deem to be resident in Canada under Canadian
income tax laws, are not eligible to claim a tax refund for visitors. For
example, members of the Canadian Armed Forces and employees of the federal
and provincial governments have to pay tax on any taxable purchases they
make when visiting Canada. They cannot claim a tax refund.
The claim period is one
year from the date you purchased the goods or accommodation. If the seller
ships the purchase outside of Canada directly you will not have to pay
the GST and therefore you will not be able to claim a rebate. There is
no GST rebate for meals, alcoholic beverages, tobacco products, automotive
fuels, services and certain other goods.
There is NO REFUND for
tax you paid on:
-
meals and beverages;
-
wine, liquor, beer, or other
alcoholic beverages;
-
tobacco products;
-
automotive fuels;
-
transportation, such as air,
train, or bus tickets, and car rentals;
-
services, such as dry cleaning,
shoe repairs, auto repairs, entertainment, and parking;
-
professional services such as
wedding or funeral services;
-
rentals of travel trailers and
all other recreational vehicles;
-
cruise ship cabins or train
berths;
-
purchases of an interest in
a time-share arrangement; and
goods consumed or left in
Canada.
Ontario Sales Tax
Retail sales tax is 8 per
cent and restaurant tax is 8 per cent on food and 16 per cent on alcoholic
beverages. Accommodation tax is 5 per cent. You may apply for a rebate
of retail sales tax for purchases of at least $50 on one receipt. For more
information you can call (613) 523-9760 or (915) 432-3509.
For complete details on claiming tax refunds please contact
Revenue
Canada.
Other Information
Drinking and Driving
In Canada, it is a criminal
offence to operate a motor vehicle, vessel or aircraft while impaired by
alcohol or drugs. More than 80 milligrams of alcohol in 100 milliliters
of blood (.08%) is considered legally impaired. It is also a criminal offence
to refuse to provide a breath or blood sample for testing when demanded
by an officer.
Gasoline
Gasoline is sold by the
litre in Canada. Four litres is approximately equivalent to one U.S. gallon.
Right Turn on Red
In Ontario, motorists may
make a right turn while the light is red, after coming to a complete stop.
However please not that right turns on red lights are NOT permitted in
Quebec.
Seatbelts
In both Ontario and Quebec
law requires that everyone wears a seatbelt. Fines for not wearing them
are very high in Canada. Small children must wear safety restraints and
be seated in a car seat.
Speed Limits
The speed limit is posted
in kilometres. 100 km/h equals 60 miles per hour. In the city the speed
limit is generally 50 km/h (30 mph) unless otherwise stated. In rural areas
the speed limit is generally 80 km/h (50 mph) and on highways it is 100
km/h.
Traffic Accidents
In both Ontario and Quebec,
no-fault insurance is in effect. Either municipal or provincial police
should be called. When staying in Ottawa, call 911.
Liquor Laws
Liquor Control Board of
Ontario (LCBO) outlets are sales agents for wines and spirits of Ontario.
Wine is also available at several individual wineries. Domestic beer may
be purchased at The Beer Store. Both LCBO outlets and Beer Stores are open
weekdays and Saturdays except for major holidays. Drinking hours are from
11am until 2am and the legal drinking age is 19 years. In Quebec, wines
and liquors may be purchased in Societe des alcools du Quebec (SAQ) outlets.
Beer and wine are available are also available at some grocery stores and
convenience stores. Drinking hours are until 3am and the legal drinking
age is 18 years.
Postal Service
Canadian postage must be
used on all mail posted from any point in Canada. Check with the post office
for current postal rates and classes of mail. Post office hours are 8am
to 6pm, Monday to Friday. Postal outlets are often located in pharmacies,
retail stores, or shopping malls.
Financial Services and
Banking Hours
Regular banking hours are
Monday to Friday from 10am until 5pm (some branches until 8pm). Many banks
are open Saturdays until 3pm, and closed Sundays and holidays. Most banks
have 24-hour instant banking machines.
Travellers' cheques in Canadian dollars are the best way to carry currency.
They are accepted everywhere. Major credit cards are also honoured in most
business establishments.
The U.S. dollar has a favourable
exchange rate in Canada. Most stores will give a good rate of exchange
on the U.S. dollar. However, it is best to exchange any foreign currency
to Canadian dollars upon arrival to Canada. This can be done at a bank
or foreign exchange service.
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