VAT mark in Canada is GST 

The standard tax rate in Canada is

5% (federal tax) 

13% (provincial tax) 

Business activities in Canada will be levied on 18% VAT (including 5% federal tax and 13% provincial tax)

Tax Refund Scope: 

• Travel expenses (hotel accommodation, catering, transportation, communications)

• Construction costs of exhibition stand

• Real estate services expenses (leasing, construction, tearing down and repairing of house, intermediary services, employment of auctioneers, architects, lawyers, surveyors, engineers, audit services, property assessments, surveys)

• Development and exploration costs (oil, natural gas, minerals)

• Conditions surveys and research expenses of land and sea-bed (earthquakes, geology, geomagnetism)

• Related expenses of overseas offices, representative offices and liaison offices (house rental, utilities, office furniture, decoration, etc.)

• DROP-SHIPPING (purchasing, transportation and manual operation expenses that produced by purchasing goods from one EU country and delivering to another)

• Import tax

• Subcontract

Non-Tax Refund Scope:

• Unconscionable entertainment consumption

• Minimum Tax Refund Amount: 

• Annual 500 Canadian dollars (CAD)

Valid Period of Tax Refund: 

• Subjecting to the date of invoice, the valid period of tax refund is 1 year. For example: if the date of the invoice is December 28th, 2010, the tax refund application need to be submitted to Canadian tax bureau before December 28th, 2011.  

Documents Required for Tax Refund: 

• Certificate of Authorization (handled by our company and your company just needs to sign and seal) 

• Copy of invoice

Processing Period: 

• The processing period published by Canadian tax bureau is 6 months.Usually Chinese companies can receive the tax refund payment within 6 months after submitting tax refund application.

• According to our experience, tax refund payment will be delivered to Chinese companies within 2 to 4 months after submitting tax refund application.