NOTE: The information below only applies to BSP Canada tickets (Canada point of sale)

Effective December 1, 2025, select Canadian airports updated their tax code from SQ to W1. As a result, tickets booked before this date but exchanged on or after December 1 may be charged both the SQ tax and the W1 tax.

If your client paid both the SQ tax on the original ticket and the W1 tax on the exchanged ticket, the SQ amount and any tax applicable to the SQ amount are eligible for a refund. Please follow the process below.

Terms and conditions

• Only applies to BSP Canada tickets (Canadian point of sale).
• Applies to bookings made before December 1, 2025, that are exchanged on or after December 1, 2025.
• If your client was charged the SQ tax on the original ticket as well as the W1 tax on the exchanged ticket, they are eligible for a refund.
• Only the SQ tax and any applicable sales tax on the SQ value are eligible for a refund. This may include XG/RC/XQ or a combination of these, depending on the Canadian cities on the itinerary.
• Only applies to the airports listed below:

How to request a refund

BSP Canada agencies

If your client is eligible for an SQ refund, please our refund application process.

ARC agencies

No action is required. The correct tax will automatically be charged.