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
Case Number: 106597
XXXXX
XXXXX
August 12, 2008
Subject:
GST/HST INTERPRETATION
XXXXX Board of Directors Meeting
Dear XXXXX:
Thank you for your XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a meeting recently held in Canada by the XXXXX.
All legislative references are to the Excise Tax Act (ETA) and the regulations thereunder, unless otherwise specified.
We understand that the XXXXX Board of Directors meeting took place in XXXXX on XXXXX.
The XXXXX has its head office in XXXXX, and all of the attendees of the meeting were XXXXX.
The agenda you provided indicated that the XXXXX Board of Directors meeting included board business meetings, several committee meetings, and updates and presentations.
Interpretation Requested
You would like to know if the XXXXX Board of Directors meeting would qualify for the foreign convention rebate.
Interpretation Given
Based on the information provided, the XXXXX Board of Directors meeting does not qualify for the foreign convention rebate.
Subsection 252.4(1) sets out the conditions under which a sponsor of a foreign convention may claim a rebate in respect of the tax it paid on the convention facility and related convention supplies.
To be eligible for the rebate, the sponsor must have convened a "foreign convention," as that term is defined for GST/HST purposes. The terms "foreign convention" and "convention" are defined in subsection 123(1):
A "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.
A "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.
The principal purpose of the XXXXX meeting was to transact the business of the XXXXX, and as such, the exclusion in the definition of convention applies. Since the XXXXX meeting does not meet the definition of convention for GST/HST purposes, it does not meet the definition of a foreign convention. Therefore, the XXXXX meeting does not qualify for the foreign convention rebate.
The foregoing comments represent our general views with respect to the subject matter of your request. These comments are not rulings and, in accordance with the guidelines set out in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service, do not bind the Canada Revenue Agency with respect to a particular situation. Future changes to the ETA, regulations, or our interpretative policy could affect this interpretation.
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
Email this Content