Search - convention

As the sponsor of a foreign convention, the Association would have been entitled to claim a rebate under section 252.4 (the Convention Rebate) of any GST/HST paid on the space in the Centre. The Association had one year after the day the convention ended to file for the Convention Rebate. Based on the information provided, we determined that, since the Convention was not rescheduled and the Convention Facility Agreement was not amended, the day the Convention ended was the day the Convention Facility Agreement was breached XXXXX. ...

The convention sponsor pays for the tour that is required to be attended by all convention attendees. ... If the property or service is not exclusively for consumption, use or supply by the person in connection with the convention, it is not a related convention supply. ... As stated previously, in order to be a related convention supply, the supply must be for consumption, use or supply exclusively in connection with the convention. ...

The XXXXX Symposium, the XXXXX Convention, XXXXX are all formal meetings that are not open to the general public, and none of the exclusions in the definition of "convention" apply. While there is a single website promoting the event XXXXX, there is enough separation between the XXXXX Symposium, the XXXXX Convention, XXXXX to consider them to be separate conventions. ... It is a question of fact whether a particular person is the sponsor of a convention. ...

Subsection 252.4(1) sets out the conditions under which a sponsor of a foreign convention may claim a rebate in respect of the tax it paid on the convention facility and related convention supplies. ... Since the XXXXX meeting does not meet the definition of convention for GST/HST purposes, it does not meet the definition of a foreign convention. Therefore, the XXXXX meeting does not qualify for the foreign convention rebate. ...

Regular method The percentage that the amount reasonably attributable to the provision of a convention facility or related convention supplies is of the total admission charge is the same as the percentage that the expenses relating to the provision of the convention facility and related convention supplies is of the total convention expenses. ... Streamlined method In order to streamline the operation of the tax for sponsors of taxable conventions, 4 per cent of the 7 per cent tax normally applicable to an admission to a taxable convention will be considered to be "reasonably attributable" to the provision of the convention facility or related convention supplies. ... This will also assist sponsors of taxable conventions in setting tax-included prices of admissions in advance of the convention. ...

Interpretation Given A rebate is available to non-registered non-resident exhibitors under section 252.3 for the GST/HST paid on a supply of exhibition space at a convention and the GST/HST paid in respect of related convention supplies. ... Generally, short-term accommodation supplied by a hotel to an exhibitor would be regarded as a related convention supply where the exhibitor acquired the accommodation and used it exclusively in connection with a convention. ... The nights spent before and after the convention would also qualify as related convention supplies if the exhibitor acquired the accommodation so that it could assemble and disassemble its booths and displays at the convention on the days before and after the convention. ...

Pursuant to the agreement, the room rates for each type of room are confirmed and are applicable for the Convention. ... Reservation requests, received from attendees of the Convention and their guests after the cut-off date, XXXXX. ... At the time of the initial organization of the Convention, it was not foreseen that the number of registrations for the Convention would exceed the number of available guestrooms originally contracted for. ...

As defined in subsection 123(1), “sponsor” of a convention means the person who convenes the convention and supplies admissions to it. ... As such, the sponsor of a foreign convention is not required to charge the GST/HST on its supplies of admissions to the convention. ... Under subsection 252.4(1) of the ETA, a sponsor of a foreign convention may claim a rebate in respect of the tax it paid on a supply of property or services relating to the convention made by a registrant organizer of the convention. ...

Depuis cette date, les fournisseurs de logements sociaux dont les conventions d’exploitation permettent la création d’un FSE peuvent conserver les sommes qu’ils ont dans ce fonds à l’expiration de leur convention d’exploitation et les utiliser afin de réduire le coût du logement. ... Ce pourrait être le cas par exemple lorsqu’une convention d’exploitation prend fin et n’est pas renouvelée, ou lorsque le financement n’est plus accordé au fournisseur de logements parce qu’il ne répond plus aux conditions pour recevoir ce financement stipulées dans la convention. Si une convention d’exploitation expire, la SCHL ne fournit plus de financement fédéral au fournisseur de logements. ...

Le prix correspond à la valeur résiduelle prévue dans la convention de location. ... En fait, la convention n'était plus en vigueur puisqu'elle était échue. ... Si la convention contenait une option d'achat et s'il y avait eu cession de la convention au tiers, la vente pourrait être visée par une disposition de droits acquis. ...