Tour packages and short-term accommodation

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

As of July 1, 2010, Ontario harmonized its retail sales tax with the GST to implement the HST at the rate of 13% and British Columbia harmonized its provincial sales tax with the GST to implement the HST at the rate of 12%. Also, as of July 1, 2010, Nova Scotia increased its HST rate from 13% to 15%. For more information, see GST/GST Info Sheet GI- 071, Ontario and British Columbia: Transition to the Harmonized Sales Tax - Tour Packages.

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, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages
• GST/GST Info Sheet GI- 071, Ontario and British Columbia: Transition to the Harmonized Sales Tax - Tour Packages
• Forms and publications - Foreign convention and tour incentive program