Notice to the reader:
Effective January 1, 2008, the rate of GST is 5% and the rate of the HST is 13%. All references to GST/HST rates of 6% and 14% in this publication should be read as 5% and 13% respectively. For more information please refer to GST/HST Notice 226, GST/HST Rate Reduction in 2008.
Information about the Foreign Convention and Tour Incentive Program:
More detailed information on the Foreign Convention and Tour Incentive Program is available in GST/HST info sheets GI-026 to GI-033 and Info Sheet GI-044.
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Last update: 2007-09-12
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