Refundable Taxes - Quick Reference
Refundability
** Most commonly used taxes in North America
| Ticket code |
Description |
Refundability |
|---|
AY
|
US security tax
|
|
CA
|
Canadian government security surcharge (certificate authority surcharge)
|
- Refundable
- If applied to the CA tax, the following are also refundable:
- Goods and Services Tax (GST/XG)
- Quebec Sales Tax (QST/XQ)
- Harmonized Sales Tax (HST/RC)
|
RC
|
Harmonized tax (HST)
|
- Non-refundable on a non-refundable ticket
- On a refundable ticket, refundable at:
- 13% in New Brunswick, Newfoundland and Labrador, and Ontario
- 14% in Prince Edward Island
- 15% in Nova Scotia
- Refundable on a wholly unused ticket if not applicable to the new journey/ticket
|
SQ
|
Airport improvement fee
|
- Refundable
- If applied to the SQ fee, the following are also refundable:
- Goods and Services Tax (GST/XG)
- Quebec Sales Tax (QST/XQ)
- Harmonized Sales Tax (HST/RC)
|
US
|
US international departure tax
|
- Non-refundable on a non-refundable ticket
- Refundable on a refundable ticket
- Refundable on a wholly unused ticket if not applicable to the new journey/ticket
|
US
|
US international arrival tax
|
- Non-refundable on a non-refundable ticket
- Refundable on a refundable ticket
- Refundable on a wholly unused ticket if not applicable to the new journey/ticket
|
US
|
US domestic tax
|
- Non-refundable on a non-refundable ticket
- Refundable on a refundable ticket
- Refundable on a wholly unused ticket if not applicable to the new journey/ticket
|
XA
|
Animal and plant health inspection fee
|
|
XF
|
Passenger facility charge
|
- Non-refundable on a non-refundable ticket
- Refundable on a completely unused refundable ticket
- Refundable if not applicable to new journey
|
XG
|
Government goods and service tax (GST)
|
- Non-refundable on a non-refundable ticket
- Refundable at 5% on a refundable ticket
- Refundable on a wholly unused ticket if not applicable to the new journey/ticket
|
XQ
|
Quebec sales tax (QST)
|
- Non-refundable on a non-refundable ticket
- Refundable at 9.975% on a refundable ticket
- Refundable on a wholly unused ticket if not applicable to the new journey/ticket
|
XY
|
US immigration fee
|
- Refundable
- Refundable if the customer did not travel/did not enter the US
- Can be charged more than once
|
YC
|
US customs fee
|
- Refundable
- Does not apply on transborder tickets
|
YQ
|
International Carrier Surcharges
|
- Refundable on a non-refundable ticket
- Refundable on a refundable ticket
- Refundable on a wholly unused ticket if not applicable to the new journey/ticket
|
ZP
|
Flight segment tax
|
- Non-refundable on a non-refundable ticket
- Refundable on a refundable ticket
- Refundable on a wholly unused ticket if not applicable to the new journey/ticket
|
