GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions, and non-resident exhibitors
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GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions, and non-resident exhibitors
Notice to the reader
Under proposed changes, 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 if the accommodations are supplied after March 22, 2017. However, the rebate may still be available if the accommodations are supplied in 2017 and the amount owing for those accommodations is paid in full before January 1, 2018.
On this page
Find out if you are you eligible for the rebate
Determine what is an eligible expense for the rebate
How to calculate and claim the rebate
When to file and where to send the rebate application
What information to include with the rebate application and what records to keep
What to do if someone else is completing and filing the rebate application for you
What to do if you choose to credit or pay the GST/HST rebate for convention
Find out if you are you eligible for the rebate
You may be eligible for a rebate of the GST/HST and Quebec Sales Tax (QST) paid on a convention facility and a related convention supply if you are one of the following:
- a sponsor of a foreign convention
- an organizer of a foreign convention and you are not registered for the GST/HST
- a non-resident exhibitor of a foreign or domestic convention and you are not registered for the GST/HST
You cannot claim this rebate if tax was paid or credited to you by the Canadian supplier.
Determine what is an eligible expense for the rebate
A non-resident sponsor or a non-registered organizer of a foreign convention may claim a rebate for the GST/HST and the QST paid for:
- convention facilities
- related convention supplies
A non-resident exhibitor who is not registered for the GST/HST may claim the FCTIP rebate for the GST/HST and/or the QST paid for:
- the rental of exhibition space at foreign and domestic conventions when rented from a GST/HST registrant that is not the sponsor of the convention
- related convention supplies other than food, beverages, or items purchased under a contract for catering, acquired from a GST/HST registrant that is not the sponsor of the convention or imported or brought into a participating province
Note
Non-resident exhibitors who are not registered for the GST/HST do not pay the tax on exhibition space rented from the sponsor of a convention (whether foreign or domestic), or on related convention supplies (other than food, beverages, or items purchased under a contract for catering) purchased from the sponsor.
Determine which expenses are not eligible for a rebate
The following property and services are not eligible for a rebate:
- transportation services, other than chartered group transportation services used solely to transport convention attendees between any of the convention facilities, place of lodging, or transportation terminals
- entertainment such as theme nights or city tours
- property or services provided to the delegates of the convention for a separate charge from the admission fee, such as souvenirs, books, and videos sold during the convention
How to calculate and claim the rebate
The rebate amount available is:
- 100% of the GST/HST and/or the QST paid on the convention facility
- 100% of the GST/HST and/or the QST paid on related convention supplies (other than food, beverages, and catering)
- 50% of the GST/HST and/or the QST paid on related convention supplies that are food, beverages, and items provided under a contract for catering
Calculate your rebate for the GST/HST and for the QST separately.
See example - Calculation of the FCTIP rebate for the sponsor of a foreign convention
Example - Calculation of the FCTIP rebate for the sponsor of a foreign convention
The following chart shows the rebate for the sponsor of a foreign convention held in Alberta. All taxable purchases were subject to the GST.
| Item | Charge | GST | Rebate |
|---|---|---|---|
| Meals/catering | $8,000 | $400 | $200 |
| Meeting rooms | $2,000 | $100 | $100 |
| Convention materials | $10,000 | $500 | $500 |
| Exhibit decorations | $2,500 | $125 | $125 |
| Total | $22,500 | $1,125 | $925 |
The sponsor can apply for a CAN$925 rebate of the GST (only 50% of the tax paid for meals and catering is eligible for a rebate).
Example - Calculation of the FCTIP rebate for non-resident exhibitors who are not registered for the GST/HST
A non-resident exhibitor who is not registered for the GST/HST attended a three-day convention in British Columbia. The exhibitor stayed at the hotel for two nights before and one night after the convention to assemble and disassemble his booth and displays. The exhibitor also stayed at the same hotel for another four nights after the convention.
| Expenses | Vendor | Cost | GST |
|---|---|---|---|
| Exhibition space | Sponsor | $500 | $0 |
| Displays | Registrant supplier | $200 | $10 |
| Banners | Registrant supplier | $300 | $15 |
| Equipment rental | Convention centre | $400 | $20 |
| Lodging (10 nights) | Hotel | $1,000 | $50 |
| Food/beverages | Hotel | $200 | $10 |
| Total | $2,600 | $105 |
The exhibitor has to determine which items qualify for a rebate:
- Exhibition space: The GST was not payable on the exhibition space because it was provided by the sponsor. No rebate is available because no tax was paid.
- Displays, banners and equipment rental: The exhibitor can claim a rebate of the GST paid on the displays, banners and equipment rental because they are related convention supplies purchased in Canada from a person other than the sponsor exclusively for consumption or use in connection with the convention.
- Lodging: The exhibitor can claim a rebate of the GST paid on six nights of short-term accommodation used exclusively in connection with the convention because the accommodation is a related convention supply purchased in Canada from a person other than the sponsor. The exhibitor cannot claim a rebate for the tax paid on the remaining four nights' accommodation because this accommodation is not a related convention supply.
- Food/beverages: The exhibitor is not entitled to claim a rebate of the GST paid on food and beverages because they are not related convention supplies when supplied to an exhibitor.
The exhibitor can claim a rebate as follows:
| Expenses | GST paid | Rebate |
|---|---|---|
| Displays | $10 | $10 |
| Banners | $15 | $15 |
| Equipment rental | $20 | $20 |
| Lodging | $50 | $30 |
| Total | $95 | $75 |
To claim your rebate, use Form GST386, Rebate Application for Conventions.
When to file and where to send the rebate application
We must receive your application no later than one year after the last day the convention ends. Make sure to attach the supporting documents.
Send your completed form with supporting documents attached to:
Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2
CANADA
What information to include with the rebate application and what records to keep
You have to send us copies (do not send us original receipts) of all of the following supporting documents with your rebate claim:
- a convention agenda, itinerary, or event program
- copies of invoices or receipts showing the GST/HST and/or QST paid
- complete hotel folios (in other words, the entire hotel bill)
- if you are an exhibitor, a document showing the exhibition space was rented, even if there was no GST/HST payable
The supporting documents must be in either English or French, or you must provide a translation. If you do not provide all of the supporting documents with your rebate application, your rebate will be denied.
The documents must prove that you have paid the GST/HST and/or the QST on the supplies. An invoice that only indicates the tax payable (but not paid) is not sufficient. We will not return any receipts or supporting documentation submitted with your application.
If you are a sponsor, you must also keep documents in your records to support how you determined the number of expected Canadian and non-resident delegates, as well as the total number of expected delegates.
You may be required to make these documents available to us if we ask to see them.
What to do if someone else is completing and filing the rebate application for you
If you enter into an agreement with someone else to complete and file your rebate application for you, see What to do if someone else is completing and filing your rebate application for you.
What to do if you choose to credit or pay the GST/HST rebate for convention
If you are registered for the GST/HST and have made a supply of a convention facility, related convention supplies, or short-term or camping accommodation to a sponsor or non-registered organizer of a foreign convention, you can choose to credit or pay the rebate amount payable under the FCTIP to the sponsor or non-registered organizer of the foreign convention.
For more information, see GST/HST registrants that pay or credit the rebate under the FCTIP
- Date modified:
- 2017-03-27