Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence.
Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 15th floor
320 Queen Street
Ottawa ON K1A 0L5
XXXXX
XXXXX
XXXXX
XXXXX
Attention: XXXXX
Case Number: 105061
July 21, 2008
Subject:
GST/HST RULING
Application of GST to Conference Registration Fees
Dear XXXXX:
Thank you for your letter XXXXX GST/HST Rulings office concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to registration fees for a conference.
All legislative references are to the Excise Tax Act (ETA) and the regulations thereunder, unless otherwise specified.
Statement of Facts
Our understanding of the facts, based on your incoming letter, the Web site for the event, and information provided by XXXXX is as follows:
1. XXXXX.
2. XXXXX.
3. XXXXX.
4. A website has been set up, XXXXX, to provide information.
5. Separate agendas have been prepared for XXXXX. The XXXXX conferences share meals, breaks, and social events. There are also joint plenary sessions and joint concurrent sessions. However, each conference is a different length, and has meetings and sessions separate from the others.
6. The XXXXX Symposium includes seminars on various topics related to XXXXX.
7. XXXXX Convention includes various committee meetings and seminars on various topics related to XXXXX.
8. XXXXX.
9. The event has XXXXX subcategories for registration listed on the website. The costs for members to attend are as follows:
XXXXX
XXXXX
XXXXX
10. Registration is not yet active; however, it is intended that there will be XXXXX separate registration sites. XXXXX provided links to the test Web sites for registration for the XXXXX Symposium, the XXXXX Convention XXXXX.
11. The registration for the XXXXX Symposium includes an option for XXXXX members to register for the XXXXX XXXXX Training on the first two days. The registration for the XXXXX is paid in Canadian dollars, and the purchaser can pay by cheque payable to XXXXX.
12. There are separate registration sites for XXXXX. XXXXX. The registration for the XXXXX is paid in U.S. dollars, and any cheques are payable to XXXXX.
13. For the XXXXX, you are anticipating XXXXX non-Canadian delegates of whom XXXXX are expected to be members of the XXXXX. XXXXX. You are also expecting about XXXXX other XXXXX member delegates from U.S. or other nonCanadian jurisdictions XXXXX.
14. For the XXXXX Symposium, XXXXX delegates are expected, all of whom are Canadian residents XXXXX.
Ruling Requested
You would like to know whether the registration fees are subject to GST.
Ruling Given
Based on the facts set out above, we rule that the registration fees for the XXXXX Symposium are subject to GST, and that the registration fees for the XXXXX Convention and the XXXXX are not subject to GST.
This ruling is subject to the qualifications in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. We are bound by this ruling provided that none of the above issues are currently under audit, objection, or appeal, that no future changes to the ETA, regulations or our interpretative policy affect its validity, and all relevant facts and transactions have been fully disclosed.
Explanation
As defined in subsection 123(1), "convention" means a formal meeting or assembly that is not open to the general public, but does not include a meeting or assembly the principal purpose of which is
(a) to provide any type of amusement, entertainment or recreation,
(b) to conduct contests or games of chance, or
(c) to transact the business of the convenor or attendees
(i) in the course of a trade show that is open to the general public, or
(ii) otherwise than in the course of a trade show;
"foreign convention" means a convention
(a) at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefor, reasonably expected to be supplied to non-resident persons, and
(b) the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are non-resident;
"sponsor" of a convention means the person who convenes the convention and supplies admissions to it; and "organizer" of a convention means a person who acquires the convention facility or related convention supplies and who organizes the convention for another person who is the sponsor of the convention.
The XXXXX Symposium, the XXXXX Convention, XXXXX are all formal meetings that are not open to the general public, and none of the exclusions in the definition of "convention" apply.
While there is a single website promoting the event XXXXX, there is enough separation between the XXXXX Symposium, the XXXXX Convention, XXXXX to consider them to be separate conventions. Although there are some joint sessions, the agendas for the XXXXX conferences are different, the lengths of the conferences are different, and the registration process for the XXXXX conferences is kept separate.
It is a question of fact whether a particular person is the sponsor of a convention. However, in our view, XXXXX is the sponsor of the XXXXX Symposium, and the XXXXX is the sponsor of the XXXXX Convention XXXXX.
Since XXXXX head office is situated outside Canada and at least 75% of the admissions are reasonably expected to be supplied to nonresident persons, the XXXXX Convention and the XXXXX are foreign conventions.
Section 189.2 states, in part, that where a sponsor of a foreign convention makes a supply of an admission to the convention, the supply shall be deemed to have been made otherwise than in the course of a commercial activity of the sponsor.
Therefore, XXXXX is not required to register for and charge GST on the supplies of admissions to the XXXXX Convention and the XXXXX.
The XXXXX Symposium is a domestic convention, since it does not fit within the definition of a foreign convention, and as such, the admissions to the XXXXX Symposium are taxable supplies and therefore GST will apply.
If you require clarification with respect to any of the issues discussed in this letter, please call me directly at 613-952-7909. Should you have additional questions on the interpretation and application of GST/HST, please contact a GST/HST Rulings officer at 1-800-959-8287.
Yours truly,
Jacqueline Russell, CGA
Services and Intangibles Unit
General Operations and Border Issues Division
Excise and GST/HST Rulings Directorate
UNCLASSIFIED
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