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Ruling Requested Whether the conference qualifies as a foreign convention, as provided for under the Act. Ruling Given Provided that the statement of facts is correct and complete and constitutes a complete disclosure of all facts, we rule that the XXXXX sponsored by XXXXX qualifies as a foreign convention in accordance with the definition of "foreign convention" contained in subsection 123(1) of the Act. Accordingly, the supply by XXXXX of the admissions to the convention is not subject to GST by virtue of sections 189.2 and 165 of the Act. ...

16 September 2008 GST/HST Interpretation 108042- Foreign Convention and Tour Incentive Program- Hunting and Fishing Packages Unedited CRA Tags ETA 252.1(2), ETA 252.1(3) 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: 108042 XXXXX XXXXX September 16, 2008 Subject: GST/HST INTERPRETATION Foreign Convention and Tour Incentive Program- Hunting and Fishing Packages Dear XXXXX: XXXXX, we are writing to inform you of a recently published Info Sheet GI-046, Foreign Convention and Tour Incentive Program- Hunting and Fishing Packages (copy enclosed) that may be of interest to you. ...

19 October 2007 GST/HST Interpretation 93865- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA 123(1) short-term accommodation; ETA 163(3) tour package; ETA 252.1; ETA 252.2 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 XXXXX: XXXXX XXXXX Case Number: 93865 October 19, 2007 Subject: GST/HST INTERPRETATION Foreign Convention and Tour Incentive Program Dear XXXXX: Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to supplies made by the XXXXX industry. ... XXXXX You have identified two areas of the Foreign Convention and Tour Incentive Program (FCTIP) that are of concern to the XXXXX industry. ...

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. ...