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[Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5   Case Number: 150758   Business Number: […]   March 26, 2013 Dear [Client]: Subject: GST/HST RULING FCTIP- Tour Package Eligibility Thank you for your fax of January 22, 2013, concerning the eligibility of […][the Tour] for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) rebate provided under the Foreign Convention and Tour Incentive Program (FCTIP). ... Information on these conditions and restrictions can be found in GST/HST Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and NonResident Exhibitor Purchases. ...

Ivan Bastasic Director Financial Institutions and Real Property Division Division Excise and GST/HST Rulings Directorate 2007/08/08 — RITS 96424 — Foreign Convention and Tour Incentive Program ...

The sample document from XXXXX states: "You will find attached a list of conventions where a verbal agreement has been reached between ourselves and our clients (leases). ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX XXXXX Case Number: 97989 XXXXX January 31, 2008 Subject: GST/HST INTERPRETATION Documentary Requirements for FCTIP Rebate Dear XXXXX: Thank you for your letter XXXXX concerning the documentary requirements for claiming a rebate of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) under the Foreign Convention and Tour Incentive Program (FCTIP). ... Packages that include a convention facility or related convention supplies are not eligible tour packages for purposes of the rebate. ...

Examples of forms that may be used to obtain this evidence are included in the Appendices to GST/HST Memorandum 27.3, Foreign Convention and Tour Incentive Program- Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages. ... There are consequences for not filing the Form GST106 by the due date; please see GST/HST Info Sheet GI-032, Foreign Convention and Tour Incentive Program- Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages, for more information. 4. ... For more information on passenger transportation services and continuous journeys, please see GST/HST Guide RC4036, GST/HST Information for the Travel and Convention Industry. ...

Annual Convention- XXXXX annual convention, XXXXX, offers educational seminars, a wide range of speakers, exhibits by system vendors, booths manned by leading XXXXX company and industry service personnel offering their products and services, and opportunities to network with fellow XXXXX and liaise with XXXXX executives. Registration fees for XXXXX annual convention were: $XXXXX for an XXXXX Member XXXXX; $XXXXX for an XXXXX Member; and $XXXXX for a company representative (non-members). ... XXXXX Conference- The XXXXX conference is held each XXXXX and is on a smaller scale than the annual convention. ...

Annual Convention, trade show and golf tournament- XXXXX hosts an annual convention, trade show and golf tournament that delegates (XXXXX and suppliers) and their companions can attend. ... The XXXXX convention was the XXXXX convention held by XXXXX. XXXXX website locator- Members receive a listing on XXXXX online databases so consumers can search for a XXXXX in their area. ...

XXXXX a expliqué que les automobiles sont achetées par les locataires de contrats de location d'une automobile bénéficiant de droits acquis alors que l'option d'achat ne fait pas partie de la convention écrite originale pour la location. ...

However, for purposes of the GST/HST the meeting is not a foreign convention. 4) XXXXX will charge an attendance fee in order to cover the expenses related to holding the meeting. 5) Members who attend the meeting will receive a discount on the attendance fee XXXXX[.] 6) In the past, XXXXX has charged GST at 7% on the attendance fee. ...

However, if an organization planned an event (or events) such as a tournament or convention that required ongoing planning and supplies of registrations/admissions, and the organization made regular supplies of memberships, such activities would most likely be viewed as carrying on a business. ...