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[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. ...

"Dim Sum" is sold to: •   customers who eat at the restaurant and want extra to take out, •   customers who call in and pick up their order for take out, •   hotel and convention centers without "catering", and •   hotel and convention centers with "catering". 5. ... When "catering" to hotels and convention centers, ABC will bring their un-cooked and frozen foods, which may include "Dim Sum", to their clients premises. ... Hotel and conventions centers without "catering"; and 4. Hotel and conventions centers with "catering"? ...

XXXXX ont conclu une convention visant une coentreprise le 19 novembre 1992. 2. ... La clause 27 de la Convention stipule que les lois de la province XXXXX régissent la convention. ... XXXXX ont leur propre conseil d'administration (clause 5 de la Convention). 6. ...

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. ...

De plus, la Loi, au paragraphe 123(1), assimile à une vente "le transfert de la propriété d'un bien et le transfert de la possession d'un bien en vertu d'une convention prévoyant le transfert de la propriété du bien". ... Néanmoins, si un transfert de possession a lieu, il doit être effectué en vertu d'une convention de transfert de la propriété du bien afin d'être une vente aux termes de la Loi. ... Notez que la définition de vente dans la Loi n'exige pas que le transfert de propriété ait lieu mais plutôt qu'il y ait un transfert de possession en vertu d'une convention "prévoyant" le transfert éventuel de la propriété, ce qui existe dans le cas d'une vente pour taxes municipales impayées. ...

As you may be aware, there are a few conventions and regulations that exist concerning cargo containers used in international transport of goods. ... For instance, under the above Safe Container Convention Regulations, at subsection 5(10), it is stated that the owner of every container shall ensure that it is maintained is a safe condition. ... The issue as to whether any maintenance or repair work performed on containers, under the above Regulations or International Conventions qualify as "emergency repairs" is a question of fact. ...

Interpretation Requested You have provided examples for which you would like the GST/HST treatment clarified under the Foreign Convention and Tour Incentive Program (FCTIP) as follows: 1. ... It also continues to provide relief for certain properties and/or services used in the course of conventions held in Canada. As you are aware, 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. ...