How to claim the rebate

To claim your rebate, use Form GST386, Rebate Application for Conventions. Mail it to the address below along with all required documents:

Summerside Tax Centre
Canada Revenue Agency
275 Pope Road
Summerside PE C1N 6A2
Canada

Note
Under certain conditions, a Canadian supplier can pay or credit you with a rebate amount. If the supplier pays or credits you with a rebate amount, you cannot apply to us for a rebate of that amount, or any part of it. However, if the supplier pays or credits you with a rebate amount, and you have other supplies that qualify for a rebate and for which you were not paid or credited, you can file Form GST386 for these supplies. For more information, see Tax credited or paid by Canadian suppliers.

Required documents

If you do not provide the required supporting documents with the rebate application, your rebate will be denied. Documents must be in either English or French, or you must provide a translation in English or French.

We must receive your application no later than one year after the day the convention ends. Be sure to attach the following supporting documents:

• a convention agenda, itinerary, or event program;
• copies of invoices or receipts showing the GST/HST/QST paid; and
• complete hotel folios (that is, the entire hotel bill).

The documents must prove that you have paid the GST/HST and/or the QST on the supplies. An invoice that only indicates the tax payable (but not paid) is not sufficient.

For more information, see How to calculate the rebate amount and Filing requirements.

If you enter into an agreement with someone else to complete and file your rebate application for you, see Is someone else completing and filing your rebate application for you?

Forms and publications

• Guide RC4027, Doing Business in Canada - GST/HST Information for Non-Residents
• Booklet RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases
• Guide RC4036, GST/HST Information for the Travel and Convention Industry
• Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages
• Form GST386, Rebate Application for Conventions
• Forms and publications - Foreign convention and tour incentive program