Self-serve exceptions and refund policies
SQ / W1 taxes
SQ / W1 taxes
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:
Alberta
- Calgary (YYC)
- Edmonton (YEG)
- Fort McMurray (YMM)
- Grand Prairie (YQU)
British Columbia
- Cranbrook (YXC)
- Fort St. John (YXJ)
- Kamloops (YKA)
- Kelowna (YLW)
- Prince George (YXS)
- Terrace (YXT)
- Vancouver (YVR)
- Victoria (YYJ)
Manitoba
- Winnipeg (YWG)
New Brunswick
- Moncton (YQM)
Newfoundland and Labrador
- Gander (YQX)
- St. John’s (YYT)
Nova Scotia
- Halifax (YHZ)
Ontario
- London (YXU)
- Ottawa (YOW)
- Toronto (YYZ)
Quebec
- Montreal (YUL)
- Quebec City (YQB)
Saskatchewan
- Saskatoon (YXE)
How to request a refund
BSP Canada agencies
If your client is eligible for an SQ refund, please follow this process:
- Verify the ticket includes destinations that are considered eligible for a refund.
- Submit a refund application through BSP for the impacted ticket(s) once the exchange has been processed. You do not need to wait until the ticket is in USED status. Include the GDS ticket number. The request should be submitted for the SQ and applicable sales tax value only.
- Please include the following reason: “Refund requested for SQ tax.”
- Submit the refund application for the SQ, sales tax value and applicable tax codes only.
- Once approved, the refund will be processed back to the original form of payment.
Please note:
- Any refund applications that do not meet all requirements of the applicable scenario or that are submitted incorrectly will be rejected.
- Refund applications will be reviewed and processed within 45 days.
ARC agencies
No action is required. The correct tax will automatically be charged.
For support with refund applications, see our frequently asked questions page.
