Non-resident visitors can claim a refund for goods and services tax (GST) and the harmonized sales tax (HST) paid on eligible goods and/or short term accommodation while visiting Canada. A non-resident visitor qualifies for a tax refund if the following conditions are met: you are not a resident of Canada; you purchased eligible goods and/or short term accommodation; you paid GST/HST on these purchases; you have original receipts; the total of your purchase amounts (before taxes) for eligible goods and accommodation must be at least CAN$200; each individual receipt for eligible goods shows a minimum total purchase amount (before taxes) of CAN$50; the goods are removed from Canada within 60 days of the date they were purchased. Download the Visitors Tax Refund Form from the Government of Canada web site here.