Tax credited or paid by Canadians suppliers

A non-resident tour operator that is not registered for the GST/HST can file Form GST115, GST/HST Rebate Application for Tour Packages or you, as the supplier, can choose to pay or credit the tour operator with a rebate amount.

If you decide to pay or credit a rebate amount to the tour operator, make sure that the tour operator meets all of the eligibility conditions.

Notes
Suppliers cannot pay or credit the rebate amount for short-term or camping accommodation they provide separate from an eligible tour package.

If you enter into an agreement with another person to complete and file your rebate application for you, this is a separate, 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
• Guide RC4036, GST/HST Information for the Travel and Convention Industry
• Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages
• Form GST115, GST/HST Rebate Application for Tour Packages
• Forms and publications - Foreign convention and tour incentive program