GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions, and non-resident exhibitors

On this page

Find out if you are you eligible for the rebate
Determine what is an eligible expense for the rebate
How to calculate and claim the rebate
When to file and where to send the rebate application
What information to include with the rebate application and what records to keep
What to do if someone else is completing and filing the rebate application for you
What to do if you choose to credit or pay the GST/HST rebate for convention


Find out if you are you eligible for the rebate

You may be eligible for a rebate of the GST/HST and Quebec Sales Tax (QST) paid on a convention facility and a related convention supply if you are one of the following:

You cannot claim this rebate if tax was paid or credited to you by the Canadian supplier.

Determine what is an eligible expense for the rebate

A non-resident sponsor or a non-registered organizer of a foreign convention may claim a rebate for the GST/HST and the QST paid for:

  • convention facilities
  • related convention supplies

A non-resident exhibitor who is not registered for the GST/HST may claim the FCTIP rebate for the GST/HST and/or the QST paid for:

  • the rental of exhibition space at foreign and domestic conventions when rented from a GST/HST registrant that is not the sponsor of the convention
  • related convention supplies other than food, beverages, or items purchased under a contract for catering, acquired  from a GST/HST registrant that is not the sponsor of the convention or imported or brought into a participating province

Note

Non-resident exhibitors who are not registered for the GST/HST do not pay the tax on exhibition space rented from the sponsor of a convention (whether foreign or domestic), or on related convention supplies (other than food, beverages, or items purchased under a contract for catering) purchased from the sponsor.

Determine which expenses are not eligible for a rebate

The following property and services are not eligible for a rebate:

  • transportation services, other than chartered group transportation services used solely to transport convention attendees between any of the convention facilities, place of lodging, or transportation terminals
  • entertainment such as theme nights or city tours
  • property or services provided to the delegates of the convention for a separate charge from the admission fee, such as souvenirs, books, and videos sold during the convention

How to calculate and claim the rebate

The rebate amount available is:

  • 100% of the GST/HST and/or the QST paid on the convention facility
  • 100% of the GST/HST and/or the QST paid on related convention supplies (other than food, beverages, and catering)
  • 50% of the GST/HST and/or the QST paid on related convention supplies that are food, beverages, and items provided under a contract for catering

Calculate your rebate for the GST/HST and for the QST separately.

See example - Calculation of the FCTIP rebate for the sponsor of a foreign convention

See example - Calculation of the FCTIP rebate for non-resident exhibitors who are not registered for the GST/HST

To claim your rebate, use Form GST386, Rebate Application for Conventions.

When to file and where to send the rebate application

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

Send your completed form with supporting documents attached to:

Summerside Tax Centre
275 Pope Road
Summerside PE  C1N 6A2
CANADA

What information to include with the rebate application and what records to keep

You have to send us copies (do not send us original receipts) of all of the following supporting documents with your rebate claim:

  • a convention agenda, itinerary, or event program
  • copies of invoices or receipts showing the GST/HST and/or QST paid
  • complete hotel folios (in other words, the entire hotel bill)
  • if you are an exhibitor, a document showing the exhibition space was rented, even if there was no GST/HST payable

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

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. We will not return any receipts or supporting documentation submitted with your application.

If you are a sponsor, you must also keep documents in your records to support how you determined the number of expected Canadian and non-resident delegates, as well as the total number of expected delegates.

You may be required to make these documents available to us if we ask to see them.

What to do if someone else is completing and filing the rebate application for you

If you enter into an agreement with someone else to complete and file your rebate application for you, see What to do if someone else is completing and filing your rebate application for you.

What to do if you choose to credit or pay the GST/HST rebate for convention

If you are registered for the GST/HST and have made a supply of a convention facility, related convention supplies, or short-term or camping accommodation to a sponsor or non-registered organizer of a foreign convention, you can choose to credit or pay the rebate amount payable under the FCTIP to the sponsor or non-registered organizer of the foreign convention.

For more information, see GST/HST registrants that pay or credit the rebate under the FCTIP

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