Search - convention

What constitutes a "convention" or "foreign convention" according to the Act? ... The sponsor of a convention is the person who convenes the convention and supplies the admissions. ... An "organizer" of a convention means a person who acquires the convention facility or related convention supplies and who organizes the convention for another person who is the sponsor of the convention. ...

Budget 2007 confirmed the elimination of the VRP and introduced the new Foreign Convention and Tour Incentive Program (FCTIP). ... It also continues to provide relief for certain properties and/or services used in the course of conventions held in Canada. ... Additional questions and answers on conventions will be added at a later date. ...

Budget 2007 confirmed the elimination of the VRP and introduced the new Foreign Convention and Tour Incentive Program (FCTIP). ... It also continues to provide relief for certain properties and/or services used in the course of conventions held in Canada. ... Additional questions and answers on conventions will be added at a later date. ...

19 September 2007 GST/HST Interpretation 97506- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA 163(3) tour package; ETA 252.1 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. ... We understand that after reviewing 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), you would like clarification on when itemization on an invoice is acceptable for a tour to be considered sold for an all-inclusive price and to qualify as an eligible tour package. ... Interpretation Given For the purposes of the GST/HST rebate for tour packages under the FCTIP, an eligible tour package must: •   include either short-term and/or camping accommodation in Canada and at least one service, •   be sold for an all-inclusive price, and •   not include a convention facility or related convention supplies. ...

The application is in respect of a convention XXXXX (the convention) that was held by XXXXX in XXXXX in collaboration with the XXXXX[.] ... XXXXX has indicated that it fully financed the convention and delegated to XXXXX the task of on-site organization of the convention. Both XXXXX have indicated that XXXXX assumed responsibility for all costs related to the convention and that XXXXX acted as an intermediary of XXXXX in organizing the convention and incurring those costs. ...

I would hasten to add that the definition of convention must be considered in its entirety to determine whether a "meeting" qualifies as a convention. ... The award ceremony must still meet the criteria and the purpose test identified in the definition of convention, to qualify as a convention. On the issue of expenses and eligibility for rebate, a sponsor of a "foreign convention" is eligible to claim the GST paid on all expenses related to the convention except those delineated in the paragraphs (a) through (d) of the definition of "related convention supplies". ...

Therefore, the Annual Congress is a convention as defined in subsection 123(1). Definition of "sponsor" The term "sponsor", in respect of a convention, is defined in subsection 123(1), to mean the person who convenes the convention and supplies admissions to it. ... Admissions to foreign conventions Section 189.2 states, in part, that where a sponsor of a foreign convention makes a supply of an admission to the convention, the supply shall be deemed to have been made otherwise than in the course of a commercial activity of the sponsor. ...

The XXXXX holds a convention on an annual basis, hosted by a club in either XXXXX or the XXXXX When the convention is held in Canada, the majority of the delegates are resident in Canada. ... When no reply was received, XXXXX contacted the Tax Services Office (TSO) and requested a ruling in regard to the convention.   ... XXXXX is now requesting the GST status of the XXXXX with respect to the 19 xx convention and to future conventions, held in Canada. ...

When the convention is held in Canada, the majority of the delegates are resident in Canada. •   The District was of the opinion that the club should be registered for the GST because it was making taxable supplies of admissions to the convention in excess of $30,000. ... XXXXX is now requesting the GST status of the District with respect to the XXXXX convention and to future conventions, held in Canada. ... The amount collected by the District for the convention, as or on account of tax under Division II, is required to be remitted pursuant to subsection 222(1) of the Act. ...

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. ...