Eligibility

If you are a non-resident tour operator and you are not registered for the GST/HST, you may be eligible for a rebate if:

• you purchased an eligible tour package and resold it; or
• you purchased short-term and/or camping accommodation in Canada and resold it as part of an eligible tour package.

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

• You made the purchase in the ordinary course of your business of selling tour packages.
• You sold the eligible tour package to another non-resident person.
• The accommodation included in the eligible tour package was made available to a non-resident individual.
• You received payment for the eligible tour package outside Canada at your place of business or the place of business of your agent.
• 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. For more information, see Required documents.

If you purchase an eligible tour package, you may be able to get the rebate amount from your Canadian supplier. For more information, see Tax credited or paid by Canadian suppliers. If you purchase short-term accommodation only, the supplier of the accommodation cannot pay or credit you for the tax you have to pay.

Does the package include business meetings?

Usually, an incentive trip that includes business meetings is not an eligible tour package. If you assemble an incentive trip that includes business meetings and the purpose of the trip is to conduct or attend business meetings, it is not a tour package for GST/HST purposes and consequently, it cannot be an eligible tour package. If the business meetings are a foreign convention, the rules for claiming a rebate for a foreign convention will apply and you have to use Form GST386, Rebate Application for Conventions, to claim any rebate you may be entitled to. To find out if you are eligible to claim a rebate for a foreign convention, see Foreign conventions.

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 GST115, GST/HST Rebate Application for Tour Packages
• Form GST386, Rebate Application for Conventions
• Forms and publications - Foreign convention and tour incentive program