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15 December 2009 GST/HST Interpretation 119566- PROPOSED LAW/REGULATION; [Application of the GST/HST to the Foreign Convention and Tour Incentive Program (FCTIP)] Unedited CRA Tags ETA 252.1, ETA 252.2, ETA 252.5 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: 119566 Attention: XXXXX XXXXX December 15, 2009 Subject: GST/HST INTERPRETATION PROPOSED LAW/REGULATION Dear XXXXX: Thank you for your XXXXX of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the Foreign Convention and Tour Incentive Program (FCTIP). ...

27 March 2008 GST/HST Interpretation 103195- Tour Packages and the Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA Sch VI, Part III, 1(f) 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. ... Yours truly, Tim Myers Technical Policy Advisor General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/02/14 — RITS 100110 — Foreign Convention and Tour Incentive Program ...

24 October 2007 GST/HST Interpretation 95276- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA Part IX 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. ...

23 August 2007 GST/HST Interpretation 97030- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA 213; ETA Sch VII, 1 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. ...

19 February 2008 GST/HST Interpretation 100369- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA 123(1) financial institution 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. ...

10 December 2007 GST/HST Interpretation 96111- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA Sch VI, Part III, 1(f) 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. ...

17 December 2007 GST/HST Interpretation 93296- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA 231 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. ...

Rebate for Non-Resident Exhibitors, Sponsors and Organizers Section 252.3 of the Act provides, that an unregistered non-resident exhibitor at a convention is entitled to a rebate of the tax paid in respect of the use of the convention facility and tax paid on any related convention supplies acquired by the exhibitor in relation to the convention. A rebate of the GST/HST paid in respect of related convention supplies is also available under section 252.4 of the Act to sponsors and organizers of foreign conventions that are not registered for the GST/HST. ... The following publications, also enclosed, provide additional information regarding this rebate: GST/HST Memoranda Series, Chapter 27.2 Conventions, the guide GST/HST Information for Non-Resident Meeting Planners and Convention Organizers and Welcome to Canada- Your Guide to Bringing a Convention, Meeting, Trade Show or Exhibition Across the Canadian Border. ...

Whether the Conference is a "foreign convention" for GST/HST purposes? ... Whether the Conference is a "foreign convention" The term "foreign convention" is defined in subsection 123(1) of the Excise Tax Act (ETA). ... For additional information, please refer to the enclosed GST/HST Info Sheet GI-029, Foreign Convention and Tour Incentive Program- Rebate for Sponsors of Foreign Conventions. ...

For further details and for examples on how to calculate tax on tour packages, see the section entitled "Tour Operators" starting on page 16 of our GST/HST guide RC4036, GST/HST Information for the Travel and Convention Industry, copy enclosed. 2. ... It also continues to provide relief for certain properties and/or services used in the course of conventions held in Canada. ... A tour package for GST/HST purposes is: "a combination of two or more services, or of property and services, that includes transportation services, accommodation, a right to use a campground or trailer park, or guide or interpreter services, where the property and services are supplied together for an all-inclusive price, but does not include a tour package that includes a convention facility or related convention supplies". ...