Program history – from Visitor Rebate Program to Foreign Convention and Tour Incentive Program
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Notices to reader
The information on this page replaces the information in Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases, and as a result, this guide has been eliminated.
A GST/HST rebate is no longer available to non-residents for the Canadian accommodation portion of eligible tour packages under the Foreign Convention and Tour Incentive Program (FCTIP) if the tour packages or accommodations are supplied after March 22, 2017. However, the rebate may still be available in respect of a supply of a tour package or accommodations made after March 22, 2017, and before 2018 if the amount owing for the supply is paid in full before January 1, 2018.
The rebate will still available in respect of a supply of a tour package or accommodation made on or before March 22, 2017, regardless of when the consideration for the supply is paid or the tour takes place.
In addition, a rebate under the FCTIP is still available for certain expenses related to foreign conventions.
As of July 1, 2021, digital economy businesses, including digital platform operators, may have potential goods and services tax/harmonized sales tax (GST/HST) obligations under three new measures that were announced in the Fall Economic Statement 2020 by the Government of Canada and revised as announced on April 19, 2021 following consultations with stakeholders. This means you may have new obligations, including registering, charging, collecting and reporting the GST/HST.
For more information on these new measures and the definitions for the digital economy go to GST/HST for digital economy businesses: Overview.
In 2007, the Foreign Convention and Tour Incentive Program (FCTIP) replaced the Visitor Rebate Program (VRP). The rebates available under the FCTIP are different from those previously available under the VRP.
There are two forms used to claim an FCTIP rebate. To apply for a tour incentive rebate, fill out Form GST115, GST/HST Rebate Application for Tour Packages. To apply for a foreign convention rebate, fill out Form GST386, Rebate Application for Conventions.
FCTIP and VRP rebate comparison tables
| Type of rebate | FCTIP | Former VRP |
|---|---|---|
| Convention Facility Rebate for non-resident sponsors of foreign conventions | Yes | Yes |
| Convention Facility Rebate for non-registered organizers of foreign conventions | Yes | Yes |
| Related Convention Supplies Rebate for non-resident sponsors of foreign conventions | Yes | Yes |
| Related Convention Supplies Rebate for non-registered organizers of foreign conventions | Yes | Yes |
| Related Convention Supplies Rebate for non-resident exhibitors at domestic or foreign conventions | Yes | Yes |
| Food, Beverage and Catering Rebate for non-resident sponsors of foreign conventions | Yes | Yes |
| Food, Beverage and Catering Rebate for non-registered organizers of foreign conventions | Yes | Yes |
| Food, Beverage and Catering Rebate for non-resident exhibitors at domestic or foreign conventions | No | No |
| Exhibition Space Rebate for non-resident exhibitors at domestic or foreign conventions | Yes | Yes |
| Type of rebate | FCTIP | Former VRP |
|---|---|---|
| Accommodation Rebate for non-resident consumers | No | Yes |
| Accommodation Rebate for non-resident businesses other than tour operators | No | Yes |
| Accommodation Rebate for non-resident tour operators | Yes | Yes |
| Tour Package Rebate for non-resident consumers | Yes | Yes |
| Tour Package Rebate for non-resident businesses other than tour operators | Yes | Yes |
| Tour Package Rebate for non-resident tour operators | Yes | Yes |
| Exported Goods Rebate for non-resident consumers (Note) | No | Yes |
Note
Goods shipped to an address outside Canada are still relieved of GST/HST.
VRP forms are no longer accepted
During the former VRP, several forms were used to claim a rebate. These forms are no longer available or accepted:
- Application for Visitor Tax Refund
- Refund application for non-resident travel organizers
- Application for Business Travel Tax Refund
Note
Some other websites have outdated information that may include copies of the above-mentioned forms. Any rebate claim filed using these outdated forms may not be processed, and the applications will not be returned.
Page details
- Date modified:
- 2021-12-14