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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. ...

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. ...

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. ...

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. ...

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. ...

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 ...

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. ...