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Foreign Conventions
We refund the GST/HST and the TVQ (Quebec sales tax) paid on eligible short-term accommodation and eligible convention supplies to:
- Sponsors, (including in-house planners) of foreign conventions;
- Organizers of foreign conventions (including incentive house who are not registered for the GST/HST); and
- Non-resident exhibitors who are not registered for the GST/HST.
- Information for GST/HST Registrants
- Foreign convention registration fees and non-resident exhibitors' fees
Do you need to register for the GST/HST?
How do you apply?
What can you claim?
Additional information required
Information on your refund
Tax credited or paid by Canadian suppliers
Who can apply?
To determine if your convention qualifies as a foreign convention, you have to determine the percentage of Canadian delegates you can reasonably expect to attend your convention.
This percentage can be determined by using the percentage of Canadian delegates:
- Who attended previous conventions;
- Who are usually invited to attend the convention; or
- Who are listed as members of your association.
To qualify for a GST/HST refund on foreign conventions:
- It is reasonable to expect, that at least 75% of the admission will be supplied to non-residents of Canada when the sponsor of the convention determines the amount to be charged for the admissions; and
- The sponsor of the convention is an organization whose head office is situated outside of Canada or, if the organization has no head office, the member or majority of members having management and control of the organization is or are non-resident.
Note: If at a later date you discover there were more than 25% of Canadian delegates at the convention, the GST/HST status of the convention will not change.
Information for GST/HST Registrants
If you are already registered for the GST/HST because you carry on other business in Canada, the foreign convention is not considered part of your commercial activities.
Foreign convention registration fees and non-resident exhibitors' fees
Foreign convention registration fees and non-resident exhibitors' fees are not taxable for GST/HST purposes; therefore, no GST/HST is charged. In order to receive a GST/HST refund on your eligible convention supplies you need to complete a Refund application for foreign conventions (Form GST386).
For more details, see How do you apply?
Do you need to register for the GST/HST?
If you are a sponsor and your event qualifies as a foreign convention, you cannot register for the GST/HST for this specific event.
If you sell books, posters, educational material, or other goods at the foreign convention, you may have to register for the GST/HST for these sales. You have to do so if you are carrying on business in Canada and your total taxable worldwide revenues (not including the convention registration fees and exhibitors fees) including those of your associates, were more than $30,000 CAN (or $50,000 CAN if you are a public service body) over the past four consecutive calendar quarters (or in any one calendar quarter).
However, if the total annual revenues are not more than the $30,000 CAN (or $50,000 CAN) threshold, you do not have to register, but can do so voluntarily.
For more information on registering, collecting, and remitting the GST/HST, refer to Doing Business in Canada - GST/HST Information for Non-Residents (RC4027).
How do you apply?
Complete a Refund application for foreign conventions (Form GST386) and mail it to the address below. The application must be submitted within one year after the last day of the convention.
Visitor Rebate Program
Summerside Tax Centre
Canada Revenue Agency
Suite 104, 275 Pope Road
Summerside PE C1N 6C6
Canada
Your application will be processed then a notice of assessment and/or a cheque, if applicable, will be issued to you in four to six weeks.
To avoid delays in the processing of your refund, be sure to do the following:
- Sign your application.
- In Part B of the Refund Application for Foreign Conventions (Form GST386):
- Identify yourself as an "Organizer" if you are an incentive house
- Identify yourself as a "Sponsor" if you are an in-house planner;
- Include copies of the invoices from Canadian suppliers that show the amount of GST/HST and TVQ (Quebec sales tax) you paid;
- Send us the complete hotel folio. We do not accept summary sheets.
- Include proof of payment such as copies of cancelled cheques, credit card slips or money transfers to Canadian suppliers;
- Include a convention agenda, itinerary, or event program; and
- Include the delegate count for sponsors and organizers.
What can you claim?
Eligible goods and services
A sponsor (including in-house planner) and a non-registered organizer (including incentive houses) of a foreign convention can claim a refund for the GST/HST and the TVQ paid for the convention facilities and eligible convention supplies
Example for GST/HST
| Items | Charge | GST | Refund |
|---|---|---|---|
Meals/Catering |
$8,000 |
$560 |
$280 |
Meeting rooms |
2,000 |
140 |
140 |
Exhibit Space |
10,000 |
700 |
700 |
Exhibit Decoration |
2,500 |
175 |
175 |
Total |
$22,500 |
$1,575 |
$1,295 |
Example for GST/HST and TVQ
| Items | Charge | GST | TVQ | Refund |
|---|---|---|---|---|
Meals/Catering |
$5,000 |
$350 |
$401.25 |
$375.63 |
Meeting rooms |
2,500 |
175 |
200.63 |
375.63 |
Exhibit Space |
8,000 |
560 |
642.00 |
1,202.00 |
Exhibit Decoration |
1,500 |
105 |
120.38 |
1,225.38 |
Total |
$17,000 |
$1,190 |
$1,364.26 |
$2,178.64 |
Non-eligible goods and services
The following goods and services are not eligible for a GST/HST refund:
- Transportation services (other than the chartered transportation services);
- Entertainment such as theme nights or city tours; and
- Goods or services provided to the participants of the convention and charged separately from the admission fee, such as souvenirs, books, and videos sold during the convention, unless the goods or services are supplied to an exhibitor for promotional purposes at the convention.
Additional information required
In addition to the information you provide with your Refund application for foreign conventions (Form GST386) we may ask you to provide additional information. You do not have to include these documents with your Refund application for foreign conventions (Form GST386) but you should keep them with your books and records in case we ask to see them.
Additional information includes documentation that supports how you determined the percentage of Canadian and non-resident delegates.
Information on your refund
- How long does it take to get your refund?
- What is a Notice of Assessment?
- In what currency will your refund be issued?
- Where can you get your cheque cashed?
- How long is your cheque valid for?
- What happens if you cannot cash your cheque?
- Can you receive your refund in a format other than a cheque?
- Where is your refund?
Tax credited or paid by Canadian suppliers
Canadian suppliers who are registered for the GST/HST have the option of directly paying or crediting you an amount equal to the GST/HST refund that you can claim. This payment or a credit equal to the tax refund must be from the following types of registrant Canadian suppliers:
- An organizer, for example an incentive travel company or destination management company (that is, a company providing local management expertise and services in organizing a convention, meeting, or assembly for an incoming organization);
- A supplier of eligible short-term accommodation (for example, hotels, motels, resorts, bed and breakfasts, hostels, and camping) who is not the organizer of the convention, if the accommodation is used only in connection with the convention; or
- An operator of convention facilities who is not the organizer.
These suppliers can directly pay or credit you with an amount equal to the GST/HST and TVQ (Quebec sales tax) payable on the convention facility and eligible convention supplies. Before giving you a payment or a credit equal to the tax payable, the Canadian supplier may ask you to certify that your event qualifies for a tax refund.
Only those types of suppliers noted above can pay or credit the refund. If you buy goods and services from other suppliers like display companies, you have to pay the tax and apply for your refund using, Refund application for foreign conventions (Form GST386).
Forms and Publications
- Tax Refund for Non-Resident Travel Organizers and Foreign Conventions (Pamphlet RC4160)
- Refund application for foreign conventions (Form GST386)
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Date modified: 2005-11-14 |
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