为了吸引外国人前往观光旅游,加拿大政府不断完善针对外国游客的商品服务退税制度。外国游客在加拿大消费,除了像在许多欧盟国家一样享受商品出境退税的优惠外,还能获得包括旅馆住宿费、当地旅行社旅游套餐旅费的退税。不过,加拿大退税制度中也有不尽如人意的地方,那就是退税手 In order to attract foreigners to go sightseeing, the Canadian government has continuously improved the system of tax rebates on goods and services for foreign tourists. Foreign tourists spending in Canada, in addition to enjoying the benefits of exit tax rebates for merchandise like many EU countries, can also get a refund including hotel accommodation, travel packages for local travel agencies. However, Canada’s tax rebate system also has an unsatisfactory place, that is tax rebate