a) In the case of a non-resident consumer:
Name of individual: ________________________
Street address: ______________________________________
I certify that I am not resident in Canada for purposes of the Excise Tax Act.
Signature of individual __________________________
Date (YYYY-MM-DD) ________________

(b) 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 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) __________________________

Name of eligible supplier: ___________________________
Address: ______________________________________
__________________________________________________

Name of event (if applicable): ____________________________

Date of event: from _______________ to _______________
YYYY-MM-DD YYYY-MM-DD
Information on authorized representative of the sponsor or organizer signing this certification:
Name: ___________________________
Address: ________________________________________
____________________________________________________

We certify that the above-mentioned event is a foreign convention for 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) __________________________

Name of registrant supplier: ___________________________
Street address: ______________________________________
__________________________________________________

Date of tour package: from _______________ to _______________
YYYY-MM-DD YYYY-MM-DD
Name of person: ____________________________
Street address: ________________________________________
____________________________________________________

If applicable:
Name of authorized representative:___________________________
Title: _________________________________________

We confirm that we would be entitled to claim a rebate for the eligible tour package under subsection 252.1(2) of the Excise Tax Act if we had paid the GST/HST and filed a rebate claim with the CRA. We agree to pay any GST/HST for any tour package purchased found not to be eligible for a rebate. We certify that we have met all of the following conditions:

• We are not resident in Canada.
• We purchased the eligible tour package otherwise than for resale in the ordinary course of a business.
• The accommodation included in the tour package was made available to a non-resident individual.

Signature of individual or authorized representative
________________________________________________
Date (YYYY-MM-DD) ______________________________

Name of registrant supplier: ______________________________
Street address: _________________________________________
____________________________________________________
Date of tour package: from _______________ to _______________
YYYY-MM-DD YYYY-MM-DD
Name of person: _____________________________
Name of authorized representative: _____________________________
Title: ___________________________________
Street address: __________________________________________

We confirm that we would be entitled to claim a rebate for the eligible tour package under subsection 252.1(3) of the Excise Tax Act if we had paid the GST/HST and filed a rebate claim with the CRA. We agree to pay any GST/HST for any tour package purchased found not to be eligible for a rebate. We certify that we have met all of the following conditions:

• We are not resident in Canada.
• We are not registered for GST/HST purposes.
• We purchased the eligible tour package for resale in the ordinary course of our business of selling tour packages.
• We sold the eligible tour package to a non-resident.
• Payment for the resale of the tour package was made outside Canada at a place where we (or our agent) was conducting business.
• The accommodation included in the tour package was made available to a non-resident individual.

Signature of authorized representative ___________________________
Date (YYYY-MM-DD) _________________________________

On January 16, 2015, you sold 15 tour packages to a non-resident, non-registered tour operator for an all-inclusive price of $1,000 for each tour package. Each package includes the following items, taxable at 5% GST:

• hotel accommodation (five nights in Alberta)
• train transportation (two nights are spent on the train)

The tour operator meets all of the eligibility conditions for the rebate and confirms that it has resold the eligible tour packages to non-residents. You choose to credit a rebate amount to the tour operator.

Calculations

Details	Amounts
Selling price ($ 1,000 × 15 persons)	$15,000.00
GST ($15,000 × 5%)	$750.00
Subtotal	$15,750.00
Minus credit for rebate amount (5/7 × 50% × $750)	($267.86)
Amount the tour operator pays you	$15,482.14

On your GST/HST return, you would include the following amounts:

Amounts to be included - GST/HST return

Details	Amounts
Line 103 of your GST/HST return (or line 105 if you file your return electronically)	$750.00
Line 107 of your GST/HST return (or line 108 if you file your return electronically)	$267.86

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

On May 25, 2015, you sold an eligible tour package to a non-resident consumer for an all-inclusive price of $2,000. All elements of the tour package are subject to the HST at 13%.

The package included:

• four nights on a cruise ship
• accommodation for six nights at a resort

The non-resident consumer paid you a deposit of 25% of the price of the tour package one month before the first night of accommodation is made available to the non-resident. You choose to credit the rebate amount to the non-resident.

Calculations

Details	Amounts
Selling price	$2,000
HST ($2,000 × 13%)	$260
Subtotal	$2,260
Less deposit	($500)
Minus credit for rebate amount (6/10 × (50% × $260))	($78)
Amount owing	$1,682
Total amount the non-resident pays you	$2,182

On your GST/HST return, you would include the following amounts:

Amounts to be included - GST/HST return

Details	Amounts
Line 103 of your GST/HST return (or line 105 if you file your return electronically)	$260
Line 107 of your GST/HST return (or line 108 if you file your return electronically)	$78

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

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

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

Calculations

Item	Charge	HST	FCTIP rebate
Meals and catering	$10,000	$1,300	$650
Meeting rooms	$5,000	$650	$650
Convention materials	$10,000	$1,300	$1,300
Exhibit decorations	$5,000	$650	$650
Total	$30,000	$3,900	$3,250

Calculations

Details	Amounts
Invoice total	$30,000
Total HST	$3,900
Subtotal	$33,900
Minus credit for rebate amount	($3,250)
Net amount sponsor pays	$30,650

On your GST/HST return, you would include the following amounts:

Amounts to be included - GST/HST return

Details	Amounts
Line 103 of your GST/HST return (or line 105 if you file your return electronically)	$3,900
Line 107 of your GST/HST return (or line 108 if you file your return electronically)	$3,250

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