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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". ... Yours truly, XXXXX Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/10/19 — RITS 93865 — Foreign Convention and Tour Incentive Program ...

Foreign Convention and Tour Incentive Program (Questions 6 and 7) The Foreign Convention and Tour Incentive Program (FCTIP) is a new rebate program that came into effect April 1, 2007 and replaces the old Visitor Rebate Program. We have recently published GST/HST Notice No. 221, Questions and Answers on the Cancellation of the Visitor Rebate Program and the Implementation of the New Foreign Convention and Tour Incentive Program (the Notice), which is a comprehensive series of questions and answers on the elimination of the VRP and the introduction of the new FCTIP. ... XXXXX Yours truly, XXXXX Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/12/05 — RITS 93795 — Foreign Convention and Tour Incentive Program ...

Interpretation Given Status of the Amendments (Response to Questions #1 and #2) On March 19, 2007, Budget 2007 confirmed the cancellation of the VRP as announced on September 25, 2006, and announced the introduction of the new Foreign Convention and Tour Incentive Program (the FCTIP). ... Written Agreements (Response to Questions #3(b) and #4) The CRA has recently issued GST/HST Notice 221, Questions and Answers on the Cancellation of the Visitor Rebate Program and the New Foreign Convention and Tour Incentive Program, Q&A 1.6 of which addresses what will be considered a written agreement for the tourism industry (a copy of GST/HST Notice 221 is enclosed). ... This information schedule, i.e., form GST106, Schedule 2- Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, is intended to provide the CRA with information regarding the amounts the registrant paid or credited. ...

Interpretation Requested •   Are the Company's tour packages eligible for a GST/HST rebate (the Rebate) under the Foreign Convention and Tour Incentive Program (the FCTIP)? ... 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". ...

[Company A] qualify as a foreign convention for purposes of claiming a rebate under the Foreign Convention and Tour Incentive Program (FCTIP). ... [Interpretation Given] In order for an event to qualify as a foreign convention for purposes the FCTIP, it must first be established that the event is a convention for GST/HST purposes. ... As indicated above, to meet the definition of "convention", an event has to be a formal meeting or assembly. ...

A sponsor (i.e., the convenor) of a foreign convention may be entitled to a rebate in respect of the GST/HST paid on the convention facility and related convention supplies if the meeting or assembly is a convention and the other requirements of the definition of a foreign convention are met. For GST/HST purposes, a convention is a formal meeting or assembly that is not open to the general public. ... Therefore, as the Club's meetings do not qualify as a convention, the meetings cannot be a foreign convention. ...

The following documents were submitted for our consideration: * Form GST386, Rebate Application for Foreign Conventions, on which [Company A], a non-resident located in […][Country Z] claimed a FCTIP rebate of $[…] as the organizer of a foreign convention. ... As indicated, to meet the definition of “convention”, an event has to be a formal meeting or assembly. ... Therefore, the meetings do not qualify as a convention, and [Company A], as the organizer, is not entitled to a rebate under the FCTIP. ...

Pursuant to the agreement, the room rate for a single/double room at the Hotel is $XXXXX Canadian and is applicable for the Convention. ... As a result, non-resident individuals may receive a GST rebate for accommodation supplied by the Hotel at the Convention group rate. The Hotel will identify attendees of the Convention and their guests by the group folio designation XXXXX in the hotel folio. ...

XXXXX (the Convention) is scheduled to be held in XXXXX. Under the Agreement, the Hotel agrees to provide XXXXX room nights for use by the attendees of the Convention, XXXXX. ... As a result, non-resident individuals attending the Convention may receive a GST rebate for accommodation supplied by the Hotel for the XXXXX nights of XXXXX, and up to XXXXX nights before and/or XXXXX nights after these dates that are supplied at the convention group rate. Rooms that are reserved by convention attendees after the cut-off date XXXXX are considered to be supplied under the Agreement if they are provided at the convention group rate specified in the Agreement, and therefore are also eligible for the rebate. ...

Pursuant to the Agreement, the room rates for each type of room are confirmed and are applicable for the Convention. ... The Hotel will identify attendees of the Convention and their guests by the group folio designation of XXXXX in the hotel folio. ... The Hotel will identify attendees of the Convention and their guests by the group folio designation XXXXX in the hotel folio. ...