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:

• original invoices or receipts showing the GST/HST you paid; and
• itineraries or detailed descriptions for the eligible tour packages (group
  and individual). You can provide the itineraries on paper or CD. Call us
  at 1-902-432-5604 (from outside Canada) or 1-800-565-9353 (from within Canada) for other options.

You must also keep the following documents in your records and make them available if we ask for them:

• a list of the names and addresses of the non-residents who purchased the tour packages;
• a list of the names and addresses of the non-resident individuals who stayed in the accommodation;
• the name(s) of the agent(s) through whom you sold the tour packages
  (if applicable); and
• copies of the original invoices issued to your clients.

We may accept other types of documents if those other documents allow us to confirm whether the eligibility requirements are met.

The information demonstrating that the eligibility requirements have been met does not have to be on separate documents. All of the necessary information may be contained in only one or two documents. These could include electronic documents capable of being rendered into writing.

You have to request permission to keep your records relating to your rebate claims outside Canada. For more information, see Books and records.

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