Example – Written documentation that generally confirms that the person to whom the sale is made is not a resident

In the case of a non-resident consumer:
Name of individual: _________________________________
Street address: ______________________________________

I certify that I am not resident in Canada for the purposes of the Excise Tax Act.
Signature of individual: _____________________________
Date (YYYY-MM-DD): ________________________________

In the case of a non-resident person, other than a consumer:

Name of person: ___________________________________
Name of authorized representative:_____________________________________
Title:_________________________________________________
Street address: _____________________________________

I certify that the above-mentioned person is not resident in Canada for the purposes of the Excise Tax Act. I have personal knowledge of such matters and I am authorized to act on the person's behalf.

Signature of authorized representative: _____________________________________
Date (YYYY-MM-DD): _______________________________

Example – Written documentation that generally confirms that a sponsor or a non-registered organizer is eligible for a rebate on foreign convention

Name of eligible supplier: ___________________________
Address: ______________________________________________
Name of event (if applicable): _______________________
Date of event: from _______________ to _______________
YYYY-MM-DD YYYY-MM-DD
Information on the authorized representative of the sponsor or organizer signing this certification:
Name: _________________________________________________
Address: _______________________________________________

We certify that the above-mentioned event is a foreign convention for the purposes of the Excise Tax Act. We also agree to provide any additional information required to verify the above. If it is later proved that the event is not a foreign convention, we will pay back the rebate amount that the eligible supplier paid or credited for the convention facility and/or related convention supplies.

Signature: ____________________________________________
Date (YYYY-MM-DD): ________________________________

Example – How to report an amount paid or credited on account of a rebate payable to the sponsor of a foreign convention on your GST/HST return

You are the organizer of a foreign convention held in Ontario and you are a GST/HST registrant. You invoice the non-resident sponsor of the convention for the following services:

• meals and catering
• meeting rooms and convention material
• exhibit decorations

You also have to file Form GST106 by the due date of the GST/HST return on which you claim the deduction on line 107 (or line 108 if you file your return online).