GST/HST registrants that pay or credit a rebate amount under the Foreign Convention and Tour Incentive Program

Example – Written documentation that generally confirms that the person to whom the sale is made is not a resident

In the case of a non-resident consumer:
Name of individual: _________________________________
Street address: ______________________________________

I certify that I am not resident in Canada for the purposes of the Excise Tax Act.
Signature of individual: _____________________________
Date (YYYY-MM-DD): ________________________________

In the case of a non-resident person, other than a consumer:

Name of person: ___________________________________
Name of authorized representative:_____________________________________
Title:_________________________________________________
Street address: _____________________________________

I certify that the above-mentioned person is not resident in Canada for the purposes of the Excise Tax Act. I have personal knowledge of such matters and I am authorized to act on the person's behalf.

Signature of authorized representative: _____________________________________
Date (YYYY-MM-DD): _______________________________

Example – Written documentation that generally confirms that a sponsor or a non-registered organizer is eligible for a rebate on foreign convention

Name of eligible supplier: ___________________________
Address:  ______________________________________________
Name of event (if applicable): _______________________
Date of event: from  _______________ to _______________
                                     YYYY-MM-DD      YYYY-MM-DD
Information on the authorized representative of the sponsor or organizer signing this certification:
Name: _________________________________________________
Address: _______________________________________________

We certify that the above-mentioned event is a foreign convention for the purposes of the Excise Tax Act. We also agree to provide any additional information required to verify the above. If it is later proved that the event is not a foreign convention, we will pay back the rebate amount that the eligible supplier paid or credited for the convention facility and/or related convention supplies.

Signature: ____________________________________________
Date (YYYY-MM-DD): ________________________________

Example – Written documentation that generally confirms that a non-resident (other than tour operator) is eligible for a rebate on tour packages

Name of registrant supplier: ________________________________
Street address: _______________________________________________
Date of tour package: from _______________ to _______________
                                                 YYYY-MM-DD      YYYY-MM-DD
Name of person: _____________________________________________
Street address: _______________________________________________

If applicable:

Name of authorized representative: ________________________
Title: __________________________________________________________

We confirm that we would be entitled to claim a rebate for the eligible tour package under subsection 252.1(2) of the Excise Tax Act if we had paid the GST/HST and filed a rebate claim with the CRA. We agree to pay any GST/HST for any tour package bought and found not to be eligible for a rebate. We certify that we have met all of the following conditions:

• We are not resident in Canada
• We bought the eligible tour package otherwise than for resale in the ordinary course of a business
• The accommodation included in the tour package was made available to a non-resident individual

Signature of individual or authorized representative: ________________________________
Date (YYYY-MM-DD): _________________________________________

Example – Written documentation that generally confirms that a non-resident non-registered tour operator is eligible for a rebate on tour packages

Name of registrant supplier: ________________________________
Street address: _______________________________________________
Date of tour package: from _______________ to _______________
                                                  YYYY-MM-DD     YYYY-MM-DD
Name of person: _____________________________________________
Name of authorized representative: _______________________
Title: __________________________________________________________
Street address: _______________________________________________

We confirm that we would be entitled to claim a rebate for the eligible tour package under subsection 252.1(3) of the Excise Tax Act if we had paid the GST/HST and filed a rebate claim with the CRA. We agree to pay any GST/HST for any tour package bought and found not to be eligible for a rebate. We certify that we have met all of the following conditions:

• We are not resident in Canada
• We are not GST/HST registrants
• We bought the eligible tour package for resale in the ordinary course of our business of selling tour packages
• We sold the eligible tour package to a non-resident
• Payment for the resale of the tour package was made outside Canada at a place where we (or our agent) was doing business
• The accommodation included in the tour package was made available to a non-resident individual

Signature of authorized representative: ___________________
Date (YYYY-MM-DD): ________________________________________

Example – How to report the amount paid or credited on account of a rebate of tax paid for an eligible tour package on your GST/HST return

On January 16, 2015, you sold 15 tour packages to a non-resident, non-registered tour operator for an all-inclusive price of $1,000 for each tour package. Each package includes the following items, taxable at 5% GST:

• hotel accommodation (five nights in Alberta)
• train transportation (two nights are spent on the train)

The tour operator meets all of the eligibility conditions for the rebate and confirms that it has resold the eligible tour packages to non-residents. You choose to credit a rebate amount to the tour operator.

You also have to file Form GST106 by the due date of the GST/HST return on which you claim the deduction on line 107 (or line 108 if you file your return online).

Example – How to report the amount paid or credited to a non-resident consumer on account of a rebate of tax paid for an eligible tour package on your GST/HST return

On May 25, 2015, you sold an eligible tour package to a non-resident consumer for an all-inclusive price of $2,000. All elements of the tour package are subject to the HST at 13%.

The package included:

• four nights on a cruise ship
• accommodation for six nights at a resort

The non-resident consumer paid you a deposit of 25% of the price of the tour package one month before the first night of accommodation was made available to the non-resident. You choose to credit the rebate amount to the non-resident.

You also have to file Form GST106 by the due date of the GST/HST return on which you claim the deduction on line 107 (or line 108 if you file your return online).

Example – How to report an amount paid or credited on account of a rebate payable to the sponsor of a foreign convention on your GST/HST return

You are the organizer of a foreign convention held in Ontario and you are a GST/HST registrant. You invoice the non-resident sponsor of the convention for the following services:

• meals and catering
• meeting rooms and convention material
• exhibit decorations

You also have to file Form GST106 by the due date of the GST/HST return on which you claim the deduction on line 107 (or line 108 if you file your return online).