Sales Tax Exemption

Can I receive sales tax exemption for an online order?

Currently, Costcobusinesscentre.ca does not offer sales tax exemption at the point of sale.

Our Tax Department will consider your exemption after you have placed your order. Please specify which tax you are seeking an exemption from, and submit the appropriate documents as required by the Sales Tax Exemption Claim form below.

Details regarding the documents required are in the Sales Tax Exemption Claim form below for the majority of exemption categories. If you are claiming an exemption for reasons not included in the Sales Tax Exemption Claim form below, please provide the reasons for exemption in the OTHER EXEMPTION category. You may be contacted by a Costco representative for further information.

Please also include a copy of the online email confirmation receipt from your purchase, along with the Sales Tax Exemption Claim form. The completed and signed Sales Tax Exemption Claim Form MUST be included with your request. Mail, email or fax this information to:

Costco Wholesale Canada Ltd.
Commodity Tax Group
415 West Hunt Club
Ottawa, Ontario
K2E 1C5
Fax: 425-427-3013
Email: cdntaxexemptions@costco.com

Only claims meeting applicable Federal or Provincial exemption requirements will be considered. Receipt of your claim is not an agreement that tax will be refunded.

If you are seeking a Provincial Sales Tax exemption, as you are reselling the merchandise that you have purchased through Costcobusinesscentre.ca, please complete a Purchase Exemption Certificate applicable in the ship-to province. If you are seeking a sales tax exemption because you are purchasing goods on behalf of a government entity, please ensure that the purchases are made with a membership card and a credit card issued in the name of the government entity. For any other sales tax exemption, please forward any relevant documentation that justifies the sales tax exemption.

Our ability to provide you with a refund of the sales tax that you have paid will be based on applicable GST/HST rules as well as provincial laws applicable in the "ship-to" province. If your purchase does not meet the requirements set out by these laws, Costco will not be able to refund sales tax.

Attachments: File Type pdfTax Exemption Claim Form.pdf (108.67 KB)