- The GST/HST exemption rules for Federal and Provincial government departments are based on agreements between the Federal government and each Provincial or Territorial government. These agreements currently allow the exemption of the GST/HST for certain provincial bodies or entities of the provinces or territories of Manitoba, Saskatchewan, Alberta, Northwest Territories and the Yukon. Information on provincial bodies or entities can be obtained by calling the Canada Revenue Agency at 1-800-959-8287. The exemption from GST/HST is only valid if the service is sold to a provincial body or entity for the official business of that body or entity and the purchase is paid for with "crown funds". Employees of provincial bodies or entities purchasing travel for official business with their personal credit cards are not exempt.
For travel agencies
- WestJet requires that documentation proving compliance with the rules (verified before the exemption was granted) be kept for a minimum of four years.
- It is your responsibility to ensure that tax exemptions provided adhere to the exemption rules specific to the tax being exempted at any particular time and to ensure you are aware of the applicable rules at the time of granting any exemption.
- For more information on GST/HST rates, please see taxes and fees.