Tax rebate for tour operators

Generally, a tour operator is a person who, in the ordinary course of business, packages tours that are ultimately sold to, or are for the use of, either a group of travellers or an individual traveller. An outfitter or an owner of a lodge, hotel, or motel may be a tour operator if the person packages tours for sale in the ordinary course of a business.

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/HST 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 GST386, Rebate Application for Conventions
• Forms and publications - Foreign convention and tour incentive program