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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. ...

As defined in subsection 123(1), “sponsor” of a convention means the person who convenes the convention and supplies admissions to it. ... As such, the sponsor of a foreign convention is not required to charge the GST/HST on its supplies of admissions to the convention. ... Under subsection 252.4(1) of the ETA, a sponsor of a foreign convention may claim a rebate in respect of the tax it paid on a supply of property or services relating to the convention made by a registrant organizer of the convention. ...

Foreign Convention and Tour Incentive Program (Questions 6 and 7) The Foreign Convention and Tour Incentive Program (FCTIP) is a new rebate program that came into effect April 1, 2007 and replaces the old Visitor Rebate Program. 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. ... XXXXX Yours truly, XXXXX Services and Intangibles Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2007/12/05 — RITS 93795 — Foreign Convention and Tour Incentive Program ...

Interpretation Requested •   Are the Company's tour packages eligible for a GST/HST rebate (the Rebate) under the Foreign Convention and Tour Incentive Program (the FCTIP)? ... 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". ...

Pursuant to the agreement, the room rate for a single/double room at the Hotel is $XXXXX Canadian and is applicable for the Convention. ... As a result, non-resident individuals may receive a GST rebate for accommodation supplied by the Hotel at the Convention group rate. The Hotel will identify attendees of the Convention and their guests by the group folio designation XXXXX in the hotel folio. ...

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: 97229 December 5, 2007 Dear XXXXX: Subject: GST/HST INTERPRETATION Foreign Convention and Tour Incentive Program Thank you for your fax XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to tour packages under the 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. 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. ...

Information on these conditions and restrictions can be found in GST/HST Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. ... In addition, the Tour Operator must meet other conditions and restrictions found in GST/HST Guide RC4036, GST/HST Information for the Travel and Convention Industry. ... Examples of forms that may be used to obtain this evidence are included in Appendices A to D to GST/HST Memorandum 27.3, Foreign Convention and Tour Incentive Program- Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages. ...

Ruling Requested You would like to know if Package 1 and Package 2 are eligible tour packages for purposes of the Foreign Convention and Tour Incentive Program (FCTIP). ... For purposes of the FCTIP, an eligible tour package is a tour package that includes short-term and/or camping accommodation in Canada but does not include a tour package that includes a convention facility or related convention supplies. ... More information on the FCTIP is available at www.cra.gc.ca/visitors including GST/HST Info Sheet GI-044, Foreign Convention and Tour Incentive Program- Tour Packages: What is an Eligible Tour Package. ...

Information on these conditions and restrictions can be found in GST/HST Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. ... In addition, the Tour Operator must meet other conditions and restrictions found in GST/HST Guide RC4036, GST/HST Information for the Travel and Convention Industry. ... Examples of forms that may be used to obtain this evidence are included in Appendices A to D to GST/HST Memorandum 27.3, Foreign Convention and Tour Incentive Program-Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages. ...

Information on these conditions and restrictions can be found in GST/HST Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. ... In addition, the Tour Operator must meet other conditions and restrictions found in GST/HST Guide RC4036, GST/HST Information for the Travel and Convention Industry. ... Examples of forms that may be used to obtain this evidence are included in Appendices A to D to GST/HST Memorandum 27.3, Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages. ...