Foreign Convention and Tour Incentive Program (FCTIP)

The Foreign Convention and Tour Incentive Program (FCTIP) provides GST/HST relief to non-resident consumers and non-resident non-GST/HST-registered businesses for short-term and/or camping accommodation in Canada included in a tour package and for certain properties and/or services used in the course of conventions held in Canada.

Important notice
As part of the administrative improvements to the FCTIP announced on May 4, 2012, the Canada Revenue Agency has launched a GST/HST rulings service for tour operators.

Related information

• GST/HST rulings and interpretations
• Filling an objection
• Information for visitors to Canada (Canada Border Services Web Site)

Forms and publications

• Forms and publications - Foreign convention and tour incentive program