Some provinces apply a provincial tax levy to goods and services. All provinces must apply the federal Goods & Services Tax (GST) of 5% to most purchases. As a visitor, a portion of the GST may be refunded to you upon your departure from Canada. There are restrictions that apply and you must provide original receipts. Contact Canada Revenue Agency or your school for further information. GST refund forms can be obtained at the information counters at airports and at most shopping malls.
