Tour packages and short-term accommodation

The Foreign Convention and Tour Incentive Program (FCTIP) provides for a tax rebate for non-residents purchasing tour packages that include eligible short-term accommodation in Canada, or for non-registered non-resident tour operators purchasing accommodation resold in a tour package.

The new rebate applies only to purchases of:

• tour packages that include eligible short-term accommodation and a service in Canada where the first night of accommodation in Canada is after March 2007; and
• eligible accommodation in Canada resold as part of a tour package and that is purchased after March 2007.

Forms and publications

• Booklet RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases
• Form GST115, GST/HST Rebate Application for Tour Packages
• Form GST106, Schedule 2 – Information on Claims Paid or Credited for Foreign Conventions and Tour Packages
• GST/HST Info Sheets - Foreign Convention and Tour Incentive Program