Foreign Conventions

The Foreign Convention and Tour Incentive Program provides a rebate for the GST/HST, and the TVQ (Quebec sales tax) paid on a convention facility and related convention supplies to:

• sponsors, including in-house planners, of foreign conventions;·
• organizers of foreign conventions, including incentive houses, who are not registered for GST/HST; and
• non-resident exhibitors who are not registered for GST/HST.

A foreign convention is a convention where:

• it is reasonably expected that at least 75% of the admissions are to 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 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.

Forms and publications

• Doing Business in Canada - GST/HST Information for Non-Residents guide (RC4027)
• Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases booklet (RC4160)
• GST/HST Information for the Travel and Convention Industry pamphlet (RC4036)
• Form GST386, Rebate Application for Foreign Conventions
• Form GST106, Schedule 2 – Information on Claims Paid or Credited for Foreign Conventions and Tour Packages
• GI-027 Foreign Convention and Tour Incentive Program - Admissions to Domestic Conventions Sold to Non Residents
• GI-028 Foreign Convention and Tour Incentive Program - Rebate for Non Resident Non Registered Exhibitors
• GI-029 Foreign Convention and Tour Incentive Program - Rebate for Sponsors of Foreign Conventions
• GI-030 Foreign Convention and Tour Incentive Program - Rebate for Non-Registered Organizers
• GI-031 Foreign Convention and Tour Incentive Program - Rebates Paid or Credited by Registrant Organizers of Foreign Conventions and Suppliers