Search - convention

Participants departed from [the Key Venue] at the end of [the Event]. […][INTERPRETATION REQUESTED] You would like to know if [the Event] is a foreign convention for purposes of the Foreign Convention and Tour Incentive Program (FCTIP). […][INTERPRETATION GIVEN] Based on the facts set out above, it is our opinion that [the Event] is not a convention and therefore is not a foreign convention for purposes of the FCTIP. EXPLANATION Under the FCTIP, a rebate is available to the sponsor of a foreign convention held in Canada with respect to the GST/HST paid on certain properties and/or services used in the course of the convention. ... As [the Event] is not a trade show and its principal purpose is to conduct the business of the [Organization], it does not qualify as a convention and is therefore not a foreign convention for purposes of the FCTIP. ...

Ruling Requested Whether the conference qualifies as a foreign convention, as provided for under the Act. Ruling Given Provided that the statement of facts is correct and complete and constitutes a complete disclosure of all facts, we rule that the XXXXX sponsored by XXXXX qualifies as a foreign convention in accordance with the definition of "foreign convention" contained in subsection 123(1) of the Act. Accordingly, the supply by XXXXX of the admissions to the convention is not subject to GST by virtue of sections 189.2 and 165 of the Act. ...

Explanation Under the FCTIP, a rebate is available to the sponsor of a foreign convention held in Canada with respect to the GST/HST paid on certain properties and/or services used in the course of the convention. ... Given the nature and purpose of the Company's XXXXX, these events are not regarded as "conventions" for GST/HST purposes. Consequently, the XXXXX cannot be "foreign conventions" and the Company does not qualify for a rebate under the FCTIP in respect of these events. ...

RULING REQUESTED You would like to know whether: 1- The Conference is a foreign convention? ... RULING GIVEN Based on the facts set out above, we rule that: 1- The Conference is a foreign convention for GST/HST purposes. 2- The status of the Conference as a foreign convention will not change if in-person attendance is required to move to a hybrid or 100% virtual attendance. ADDITIONAL INFORMATION The sponsor of a convention is defined under subsection 123(1) to mean the person who convenes the convention and supplies admissions to it. ...

RULING REQUESTED You would like know if the Congress is a foreign convention? RULING GIVEN Based on the facts set out above, we rule that the Congress is a foreign convention. ADDITIONAL INFORMATION The sponsor of a convention is defined under subsection 123(1) to mean the person who convenes the convention and supplies admission to it. ...

RULING REQUESTED You would like to know if the [Conference] is a foreign convention? RULING GIVEN Based on the facts set out above, we rule that the [Conference] is a foreign convention. ADDITIONAL INFORMATION The sponsor of a convention is defined under subsection 123(1) to mean the person who convenes the convention and supplies admissions to it. ...

RULING REQUESTED You would like know if the Congress is a foreign convention? RULING GIVEN Based on the facts set out above, we rule that the Congress is a foreign convention. ADDITIONAL INFORMATION The sponsor of a convention is defined under subsection 123(1) to mean the person who convenes the convention and supplies admission to it. ...

Direction de l’accise et des taxes spéciales Place de Ville, Tour A, 5e étage 320 rue Queen Ottawa ON K1A 0L5 [adresse] Numéro de dossier: 9000255 30 janvier 2024 Bonjour, Objet: Taxe de luxe sur la vente d’un véhicule avec une convention avant 2022 Merci pour votre lettre datée du [jj mm aaaaa], concernant l’application de la taxe de luxe sur la vente d’un véhicule assujetti lorsqu’une convention écrite est conclue avant 2022. ... Cependant, un telle convention n’est pas transférable d’un client à un autre aux fins des règles transitoires. Par exemple, le transfert d’une convention entre une entité juridique et une autre entité juridique est considéré comme un transfert entre deux clients différents. ...

16 September 2008 GST/HST Interpretation 108042- Foreign Convention and Tour Incentive Program- Hunting and Fishing Packages Unedited CRA Tags ETA 252.1(2), ETA 252.1(3) 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. ...

19 October 2007 GST/HST Interpretation 93865- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA 123(1) short-term accommodation; ETA 163(3) tour package; ETA 252.1; ETA 252.2 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 XXXXX: XXXXX XXXXX Case Number: 93865 October 19, 2007 Subject: GST/HST INTERPRETATION Foreign Convention and Tour Incentive Program Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies made by the XXXXX industry. ... XXXXX You have identified two areas of the Foreign Convention and Tour Incentive Program (FCTIP) that are of concern to the XXXXX industry. ...