The Foreign Convention and Tour Incentive Program (FCTIP) provides for a tax rebate for non-residents purchasing tour packages that include eligible short-term accommodation in Canada, or for non-registered non-resident tour operators purchasing accommodation resold in a tour package.
The new rebate applies to purchases of tour packages that include eligible short-term accommodation and a service in Canada where the first night of accommodation in Canada is after March 2007. It also applies to purchases of eligible accommodation in Canada resold as part of a tour package and that is purchased after March 2007.