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GST/HST and QST rebate for conventions

 Form GST386

Notice to reader

Measures for digital-economy businesses are in effect as of July 1, 2021. This means digital-economy businesses may have obligations, including registering, charging, collecting, and reporting the Goods and Services Tax/Harmonized Sales Tax (GST/HST).

For more information on these new measures and the definitions for the digital economy, go to GST/HST for digital-economy businesses: Overview.

The convention rebate is administered by the Canada Revenue Agency and provides a rebate of the GST/HST paid by convention sponsors, organizers, and exhibitors on certain properties and services used during conventions held in Canada.

In certain cases, a rebate may also be available for Quebec Sales Tax (QST) paid on purchases for a foreign convention. Invoices in Quebec often show the French term for the QST, TVQ.

If you are a non-resident visitor to Canada, you cannot claim a rebate of the GST/HST that you paid for purchases made in Canada.

Example - Calculation of the FCTIP rebate for the sponsor of a foreign convention

The following chart shows the rebate for the sponsor of a foreign convention held in Alberta. All taxable purchases were subject to the GST.

Rebate for sponsor of a foreign convention held in Alberta
Item Charge GST Rebate
Meals/catering $8,000 $400  $200
Meeting rooms $2,000  $100 $100
Convention materials $10,000 $500 $500
Exhibit decorations $2,500 $125 $125
Total $22,500 $1,125 $925

The sponsor can apply for a CAN$925 rebate of the GST (only 50% of the tax paid for meals and catering is eligible for a rebate).

Example - Calculation of the FCTIP rebate for non-resident exhibitors who are not registered for the GST/HST

A non-resident exhibitor who is not registered for the GST/HST attended a three-day convention in British Columbia. The exhibitor stayed at the hotel for two nights before and one night after the convention to assemble and disassemble his booth and displays. The exhibitor also stayed at the same hotel for another four nights after the convention.

Non-resident exhibitor - not registered for the GST/HST
Expenses Vendor Cost GST
Exhibition space Sponsor $500 $0
Displays Registrant supplier $200 $10
Banners Registrant supplier $300 $15
Equipment rental Convention centre $400 $20
Lodging (10 nights) Hotel $1,000 $50
Food/beverages Hotel $200 $10
Total   $2,600 $105

The exhibitor has to determine which items qualify for a rebate:

  • Exhibition space: The GST was not payable on the exhibition space because it was provided by the sponsor. No rebate is available because no tax was paid.
  • Displays, banners and equipment rental: The exhibitor can claim a rebate of the GST paid on the displays, banners and equipment rental because they are related convention supplies purchased in Canada from a person other than the sponsor exclusively for consumption or use in connection with the convention.
  • Lodging: The exhibitor can claim a rebate of the GST paid on six nights of short-term accommodation used exclusively in connection with the convention because the accommodation is a related convention supply purchased in Canada from a person other than the sponsor. The exhibitor cannot claim a rebate for the tax paid on the remaining four nights' accommodation because this accommodation is not a related convention supply.
  • Food/beverages: The exhibitor is not entitled to claim a rebate of the GST paid on food and beverages because they are not related convention supplies when supplied to an exhibitor.

The exhibitor can claim a rebate as follows:

Rebate eligibility
Expenses   GST paid Rebate
Displays $10 $10
Banners $15 $15
Equipment rental $20 $20
Lodging $50 $30
Total $95 $75

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2026-06-08