Eligibility

You are eligible if you are:

• a non-resident individual visiting Canada; or
• a non-resident business or organization that is not registered for the GST/HST and you purchase the eligible tour package for use by an employee or client (for example, if you are giving to an employee as an incentive trip).

To qualify, you must meet all of the following conditions:

• The short-term accommodation and/or camping accommodation included in the eligible tour package was made available to a non-resident individual.
• You did not purchase the eligible tour package to resell in the ordinary course of a business of selling tour packages.
• You are a non-resident of Canada at the time the rebate application is filed.
• You paid at least CAN$200 (this amount does not include property and services included in the tour package that are not subject to tax, such as overseas transportation services).
• You send us your rebate application within one year after the last day any
  tax to which the rebate relates became payable. Generally, the day the tax became payable is the day you paid the amount due or the date of the invoice, whichever comes first.
• You provide the necessary documents to prove you are eligible for the rebate.

Required documents

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

You have to send all of the following documents with your rebate claim:

• the original invoice(s) or receipt(s) showing the amount of the GST/HST you paid on the eligible tour package(s); and
• the itinerary or detailed description for the eligible tour package(s).

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