Telephone #: (613) 954-5124
Fax #: (613) 990-1233
11820-3 (crl)
s. 252.2
September 26, 1996
I am in receipt of your letter dated August 21, 1996, in which you voiced your opinion concerning the amendments to the visitor rebate program.
I should mention that in 1991, the Government of Canada established the Visitor Rebate Program (VRP) to ensure that Canada remained an attractive destination to visitors after the introduction of the Goods and Services Tax (GST). The VRP provides visitors to Canada with the opportunity to apply for a refund of the GST they paid on eligible short-term accommodation while in Canada and on certain goods removed from Canada within 60 days of purchase. Effective July 1, 1996, the amount of the GST on each receipt filed with a refund claim must be at least $3.50. In addition, the total amount of each claim must be at least $14.00. Visitors can request a GST refund by completing and mailing a refund application to the Department. Alternatively, visitors can obtain an immediate GST refund up to a maximum of $500.00 at any participating Canada duty free shop.
Although there has been an increase in the threshold, reducing the amount of GST you can claim as a rebate, the Government has broadened the scope of the VRP by extending the program to business travel. This extension will permit persons who travel on business to claim their short-term accommodation.
With respect to your comments on the retail outlets, I do know that the changes to the VRP were widely publicized and that a revised pamphlet on the VRP was issued in July, 1996.
In Canada, the Department of Finance is responsible for tax policy. Your concerns are being forwarded to them for consideration. Thank you for your feedback.
H.L. Jones
Director
General Operations and Border Issues
GST Rulings and Interpretations
Policy and Legislation Branch
GOBI #3301 (General)
| c.c.: |
R. Nanner
C.R. Leyton
Mr. David A. Dodge
Deputy Minister
Department of Finance
L'Esplanade Laurier 140 O'Connor
Ottawa, Ontario
K1A 0G5 |
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