Tax credited or paid by Canadian suppliers

Canadian suppliers can choose to pay or credit the non-resident business, organization, or consumer with the rebate amount if they meet all of the eligibility conditions for claiming a rebate, and one of the following applies:

• the non-resident pays for the eligible tour package at a place outside Canada where you or your agent normally conduct business; or
• the non-resident pays a deposit of at least 20% of the total price of the tour package at least 14 days before the first day any accommodation included in the eligible tour package is made available to the non-resident.

Note
The deposit can be made by credit card, cheque, bank draft, or any other bill of exchange, but must be drawn on an account of an institution outside Canada. Debit cards from an institution outside Canada are also acceptable. When a credit card is used, the day your account is credited by your customer's credit card company is the day the deposit is made.

If the Canadian suppliers pay or credit the rebate amount, the non-resident cannot apply to us for a rebate of that amount.

Your invoices have to show that you charged the tax and paid or credited the rebate amount to the non-resident.

Note
If you enter into an agreement with another person to complete and file
your rebate application for you, this is a separate and private arrangement for which you need to provide a power of attorney. It is not the same as someone paying or crediting you with the rebate amount. For more information, see Is someone else completing and filing your rebate application for you?

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
• Forms and publications - Foreign convention and tour incentive program