Information for tour operators about eligibility and how to claim the tax rebate
What is an eligible tour package?
A tour package cannot include a convention facility or related convention supplies. Another rebate may be available if you are a sponsor or organizer of a foreign convention. For more information, see Booklet RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases.
Who qualifies for the rebate?
As a tour operator, you may be eligible for a rebate if:
- you purchased an eligible tour package that includes short-term and/or camping accommodation in Canada; or
- you purchased short-term and/or camping accommodation in Canada to create an eligible tour package.
To qualify for the rebate, you must meet all of the following conditions:
- you are a non-Canadian tour operator (also referred to as a non-resident tour operator) and you are not registered for the GST/HST;
- you made the purchase in the ordinary course of a business of selling tour packages;
- you sold the eligible tour package to a non-resident person;
- the accommodation included in the eligible tour package was made available to a non-resident individual;
- you received payment for the eligible tour package outside Canada where you or your agent conducts business;
- you are a non-resident of Canada at the time the rebate application is filed;
- you paid at least $200 before taxes (this amount does not include property and services included in the tour package that are not subject to tax, such as overseas transportation services);
- you send us your rebate application within one year after the last day any tax to which the rebate relates became payable; and
- you provide the necessary documents to prove you are eligible for the rebate (for more information, see Required documents below).
Documents must be in either English or French, or you must provide a translation in English or French.
The rebate application must have the following attached:
- original invoices or receipts showing the GST/HST paid; and
- itineraries or detailed descriptions of the tour packages for group and individual tours (including the number of nights of accommodation in Canada).
You can provide the itineraries on paper or CD. For other options, call us at 1-902-432-5604 (from outside Canada) or 1-800-565-9353 (from within Canada).
We may also accept other types of documents if they confirm that you qualify for the rebate.
You must keep the following information and documentation in your records and make them available if we ask to see them:
- a list of the names and addresses of the non-residents who purchased the eligible tour packages;
- the name of the agent through whom you made the sales (if applicable);
- copies of the invoices issued to the non-residents; and
- a list of the names and addresses of the non-resident individuals who used the accommodation.
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