Notice to the reader:
Reference in this publication is made to supplies that are subject to the GST or the HST. Effective July 1, 2010, the HST applies in the participating provinces at the following rates: 13% in Ontario, New Brunswick and Newfoundland and Labrador, 15% in Nova Scotia, and 12% in British Columbia. The GST applies in the rest of Canada at the rate of 5%.

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.