Hotwire charges the GST, but it will NOT provide you with a valid receipt which would enable a non-resident of Canada to claim a GST refund. When I raised this issue, it has argued that it doesn't charge any tax, only a "tax recovery charge". What a bunch of garbage. They are frustrating people from claiming refunds to which they are entitled by law. The reason they will not provide a receipt is that, they do not want to divulge to people what Hotwire actually paid for the room. As for Priceline, I would have to disagree that any hotel in Canada does not charge Priceline the GST. It's against the law to do so. The hotel MUST charge the GST up front without exceptions. Several years ago, following a priceline stay, I received a reciept from a hotel on checkout on which the rate, GST and PST were broken down. Last week, I stayed at the same hotel, and this time, there was no breakdown of charges. The receipt was blank except it showed a deposit of $118.37CAD and after my name it showed "Priceline.com and its address in Norwalk, CT. My bid was $80USD and in total it came to $92.87USD "tax & fees". In sum, there is no way that a Canadian hotel does not remit GST on a priceline stay. Whether and how PL actually passes it on to the consumer is another issue, but the hotel definitely charges GST and remits it to the Canadian Government.