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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. ... Given the nature and purpose of the Company's XXXXX, these events are not regarded as "conventions" for GST/HST purposes. Consequently, the XXXXX cannot be "foreign conventions" and the Company does not qualify for a rebate under the FCTIP in respect of these events. ...

RULING REQUESTED You would like to know whether: 1- The Conference is a foreign convention? ... RULING GIVEN Based on the facts set out above, we rule that: 1- The Conference is a foreign convention for GST/HST purposes. 2- The status of the Conference as a foreign convention will not change if in-person attendance is required to move to a hybrid or 100% virtual attendance. ADDITIONAL INFORMATION The sponsor of a convention is defined under subsection 123(1) to mean the person who convenes the convention and supplies admissions to it. ...

RULING REQUESTED You would like know if the Congress is a foreign convention? RULING GIVEN Based on the facts set out above, we rule that the Congress is a foreign convention. ADDITIONAL INFORMATION The sponsor of a convention is defined under subsection 123(1) to mean the person who convenes the convention and supplies admission to it. ...

RULING REQUESTED You would like to know if the [Conference] is a foreign convention? RULING GIVEN Based on the facts set out above, we rule that the [Conference] is a foreign convention. ADDITIONAL INFORMATION The sponsor of a convention is defined under subsection 123(1) to mean the person who convenes the convention and supplies admissions to it. ...

RULING REQUESTED You would like know if the Congress is a foreign convention? RULING GIVEN Based on the facts set out above, we rule that the Congress is a foreign convention. ADDITIONAL INFORMATION The sponsor of a convention is defined under subsection 123(1) to mean the person who convenes the convention and supplies admission to it. ...

For further details and for examples on how to calculate tax on tour packages, see the section entitled "Tour Operators" starting on page 16 of our GST/HST guide RC4036, GST/HST Information for the Travel and Convention Industry, copy enclosed. 2. ... 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". ...

You are enquiring on your client's behalf about the Foreign Convention and Tour Incentive Program (FCTIP) and how it will apply to your client's operations. ... It also continues to provide relief for certain properties and/or services used in the course of conventions held in Canada. ... Additional information on FIT tours is also available in GST/HST Info Sheet GI-044, Foreign Convention and Tour Incentive Program – Tour Packages: What is an Eligible Tour Package. ...

As the sponsor of a foreign convention, the Association would have been entitled to claim a rebate under section 252.4 (the Convention Rebate) of any GST/HST paid on the space in the Centre. The Association had one year after the day the convention ended to file for the Convention Rebate. Based on the information provided, we determined that, since the Convention was not rescheduled and the Convention Facility Agreement was not amended, the day the Convention ended was the day the Convention Facility Agreement was breached XXXXX. ...

The XXXXX Symposium, the XXXXX Convention, XXXXX are all formal meetings that are not open to the general public, and none of the exclusions in the definition of "convention" apply. While there is a single website promoting the event XXXXX, there is enough separation between the XXXXX Symposium, the XXXXX Convention, XXXXX to consider them to be separate conventions. ... It is a question of fact whether a particular person is the sponsor of a convention. ...

Regular method The percentage that the amount reasonably attributable to the provision of a convention facility or related convention supplies is of the total admission charge is the same as the percentage that the expenses relating to the provision of the convention facility and related convention supplies is of the total convention expenses. ... Streamlined method In order to streamline the operation of the tax for sponsors of taxable conventions, 4 per cent of the 7 per cent tax normally applicable to an admission to a taxable convention will be considered to be "reasonably attributable" to the provision of the convention facility or related convention supplies. ... This will also assist sponsors of taxable conventions in setting tax-included prices of admissions in advance of the convention. ...