Fine examples of Canadian craftware are available, such as art woodcarvings, pottery, cottons and native artifacts. Some countries have restrictions against the import of endangered animal species products, such as polar bear, seal, walrus etc, so visitors should check entry regulations in their home country before departure. A 7 per cent goods and service tax (GST) is levied on most goods and services in Canada. In addition, most provinces (except Alberta, Northwest Territories and Yukon) levy a provincial service tax (PST) of 5 to 7 per cent in shops, restaurants and short-term accommodation. In the provinces of Newfoundland, Nova Scotia and New Brunswick, a 15 per cent harmonized sales tax (HST) has replaced the GST and PST. Visitors to Canada are entitled to claim a rebate of GST and HST (except on food, drink, tobacco and transport). The province of Quebec also allows visitors to apply for a rebate of its provincial sales tax (TVQ). For further information, see the special note under the Duty-Free section or contact Canada Border Services Agency (CBSA)

Shopping hours
Mon-Sat 0900-1800, with late-night shopping in some stores Thur-Fri, up to 2100. Some shops and stores are also open on Sunday, and some are open 24 hours a day.

Currency
Canadian Dollar (C$) = 100 cents. Notes are in denominations of C$1000, 100, 50, 20, 10 and 5. Coins are in denominations of C$2 and 1, and 50, 25, 10, 5 and 1 cents.

Credit & debit cards
Most international credit and debit cards are accepted.

Travelers cheques
To avoid additional exchange rate charges, travelers are advised to take travelers cheques in Canadian Dollars; these are widely negotiable.

Currency restrictions
There are no restrictions on the import or export of either local or foreign currency. The export of silver coins over C$5 is prohibited.

Exchange rate indicators
The following figures are included as a guide to the movements of the Canadian Dollar against Sterling and the US Dollar:

Date	May '04	Aug '04	Nov '04	Feb '05
£1.00 =	2.47	2.41	2.42	2.33
$1.00 =	1.38	1.31	1.31	1.23

Banking hours
Mon-Wed and Fri 1000-1500, Thurs 0800-2100 (most banks). Business accounts can only be set up on presentation of a letter of credit from a home bank. Some banks in major centers have extended hours; visitors should check locally.