So why does "short term accommodation" qualify for rebate? It is "consumed" locally.


>>>The way the tax is aplied depend on the place you "consume" the goods.
>>>It is not a "resident" tax.
>>>
>>>If an visitor came to Canada and buy a hot-dog, a t-shirt or concert ticket, he have to pay the taxes because the goods are "consumed" here in the country.
>>>
>>
>>If only the international members could convince our gov't that they are temporary "visitors" they may have a case. The argument would probably sound like an episode from Star Trek... Beam me up Scottie!
>>
>>From Canada Revenue Agency:
>>
>>As a non-resident visitor, you can claim a refund for goods and services tax/harmonized sales tax (GST/HST) you paid on eligible goods and short-term accommodation while visiting Canada.
>>
>>To qualify for a tax refund, you have to meet the following conditions:
>>
>>you are not a resident of Canada at the time you apply for a refund;
>>you purchased eligible goods for personal use, eligible short term accommodation or both;
>>you paid GST/HST on these purchases;
>>you have original receipts (we do not accept photocopies, debit or credit card slips;
>>you have Proof of Export for the eligible goods you purchased in Canada;
>>the total of your purchase amounts (before taxes) must be at least CAN$200;
>>each receipt for eligible goods shows a minimum total purchase amount (before taxes) of CAN$50; and
>>the goods are removed from Canada within 60 days of the date you bought them.
>
>
>Not really.
>
>There is no "goods" to bring back in a service.
>
>If you stop in a tatoo shop in Toronto, the "service" of tatooing is provided in Canada even if you take your arm (and the tatoo) back to home in another country...