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
Case Number: 108042
XXXXX XXXXX
September 16, 2008
Subject:
GST/HST INTERPRETATION
Foreign Convention and Tour Incentive Program - Hunting and Fishing Packages
Dear XXXXX:
XXXXX, we are writing to inform you of a recently published Info Sheet GI-046, Foreign Convention and Tour Incentive Program - Hunting and Fishing Packages (copy enclosed) that may be of interest to you.
Using examples of property and services usually supplied by outfitters, this info sheet explains when hunting and fishing packages are eligible tour packages for the purposes of claiming a GST/HST rebate. It also explains the outfitters' responsibilities when paying or crediting the rebate amount to non-residents.
When outfitters sell hunting and fishing packages, they have to charge GST/HST on the package even if their clients are non-residents. Non-residents purchasing such packages may claim a rebate to recover part of the GST/HST they paid if the hunting or fishing package is an eligible tour package.
An eligible tour package is a tour package that is sold for an all-inclusive price and that includes:
• short-term and/or camping accommodation in Canada, and
• at least one service.
To determine if a hunting or fishing package is an eligible tour package, each element of the package has to be examined. For example, a hunting package that consists of short-term accommodation in a hunting camp in Canada, meals, and a guide service is an eligible tour package when sold for an all-inclusive price. This package includes short-term accommodation in Canada and a service. On the other hand, a fishing package that consists of short-term accommodation in Canada, meals, fuel, and fishing equipment sold for an all-inclusive price is not an eligible tour package as it does not include a service.
Outfitters that sell eligible tour packages to non-residents may be able to pay or credit the rebate amount at the point of sale. If they do so, they still have to charge the 5% GST or 13% HST on the package and account for the full amount of tax in their GST/HST return. They may claim a deduction in their return for the rebate amount paid or credited, and they have to file a schedule to provide additional information about the amounts paid or credited.
Hunting and fishing licences, tags and seals do not qualify for a rebate even if they are included in the price of a hunting or fishing package. This is because they are sold by provincial or territorial governments and not by outfitters. The cost of these licences, tags or seals, if included in the price of a package, have to be deducted before calculating the rebate amount.
The foregoing comments represent our general views with respect to the subject matter. 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.
You should review this publication in light of your operations. If you require clarification with respect to any of the issues discussed in this letter, please call me directly at 613-952-8814. 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,
Sylvie Roy
Services and Intangible Unit
General Operations and Border Issues Division
Excise and GST/HST Rulings Directorate
UNCLASSIFIED
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