Calculate the rebate
Form GST386
Eligible rebate amounts
The following amounts of sales tax (GST/HST or QST or both) paid are available to eligible claimants as a foreign convention rebate:
- 100% of the amount of sales tax paid on a convention facility
- 100% of the amount of sales tax paid on related convention supplies (other than food, beverages, and catering)
- 50% of the amount of sales tax paid on related convention supplies that are food, beverages, and items provided under a contract for catering
Calculate the GST/HST rebate separately from a QST rebate.
Examples – Calculating the rebate
Example – Sponsor of a foreign convention
A sponsor of a foreign convention held in Alberta is applying for a rebate of the tax paid to purchase the items in the following chart and since Alberta is a non-participating province, the taxable purchases were only subject to the GST (and not the HST).
| Item | Charge | GST (5%) | Rebate |
|---|---|---|---|
| Meals and 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 GST rebate of CAN$925 (only 50% of the tax paid on meals and catering is eligible for a rebate).
Example – Non-resident exhibitor who is 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 a 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.
| Expenses | Vendor | Cost | GST (5%) |
|---|---|---|---|
| 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 and beverages | Hotel | $200 | $10 |
| Total | $2,600 | $105 |
The exhibitor has to determine which items qualify for a rebate:
- 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 bought 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 this accommodation is a related convention supply bought 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 that accommodation was not a related convention supply
- Exhibition space – The GST was not payable on the exhibition space because the space was provided by the sponsor. No rebate is available because no tax was paid
- Food and 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:
| Expenses | GST paid | Rebate |
|---|---|---|
| Displays | $10 | $10 |
| Banners | $15 | $15 |
| Equipment rental | $20 | $20 |
| Lodging | $50 | $30 |
| Total | $95 | $75 |
Paying or crediting the rebate
If you are a GST/HST registrant and have supplied a convention facility, related convention supplies, or short-term or camping accommodation to a sponsor or non-registered organizer of a foreign convention, you can choose to pay or credit the rebate amount to the sponsor or non-registered organizer of the foreign convention.
For more information, go to Paying or crediting the rebate amount.