Program history - from VRP to FCTIP

 

Notices to reader

The information on this page replaces the information in Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases, which has been eliminated.

A GST/HST rebate is no longer available to non-residents for the Canadian accommodation portion of eligible tour packages under the Foreign Convention and Tour Incentive Program (FCTIP) if the tour packages or accommodations are supplied after March 22, 2017. However, the rebate may still be available in respect of a supply of a tour package or accommodations made after March 22, 2017, and before 2018 if the amount owing for the supply is paid in full before January 1, 2018.

The rebate will continue to be available in respect of a supply of a tour package or accommodation made on or before March 22, 2017, regardless of when the consideration for the supply is paid or the tour takes place.

In 2007, the Foreign Convention and Tour Incentive Program (FCTIP) replaced the Visitor Rebate Program (VRP). The rebates available under the FCTIP are different from those under the VRP.

There are two forms used to claim a FCTIP rebate.

Determine which form you must use to claim your rebate
If you apply for You use
a Tour Incentive Rebate Form GST115, GST/HST Rebate Application for Tour Packages
a Foreign Convention Rebate Form GST386, Rebate Application for Conventions

FCTIP and VRP rebate comparison tables

Types of foreign convention rebates and their availability under the FCTIP or the former VRP
Type of rebate FCTIP Former VRP
Convention Facility Rebate for non-resident sponsors of foreign conventions Yes Yes
Convention Facility Rebate for non-registered organizers of foreign conventions Yes Yes
Related Convention Supplies Rebate for non-resident sponsors of foreign conventions Yes Yes
Related Convention Supplies Rebate for non-registered organizers of foreign conventions Yes Yes
Related Convention Supplies Rebate for non-resident exhibitors at domestic or foreign conventions Yes Yes
Food, Beverage and Catering Rebate for non-resident sponsors of foreign conventions Yes Yes
Food, Beverage and Catering Rebate for non-registered organizers of foreign conventions Yes Yes
Food, Beverage and Catering Rebate for non-resident exhibitors at domestic or foreign conventions No No
Exhibition Space Rebate for non-resident exhibitors at domestic or foreign conventions Yes Yes
Types of tour incentive rebates and their availability under the FCTIP or the former VRP
Type of rebate FCTIP Former VRP
Accommodation Rebate for non-resident consumers No Yes
Accommodation Rebate for non-resident businesses other than tour operators No Yes
Accommodation Rebate for non-resident tour operators Yes Yes
Tour Package Rebate for non-resident consumers Yes Yes
Tour Package Rebate for non-resident businesses other than tour operators Yes Yes
Tour Package Rebate for non-resident tour operators Yes Yes
Exported Goods Rebate for non-resident consumers (Note) No Yes

Note 

Goods shipped to an address outside Canada are still relieved of GST/HST.

VRP forms are no longer accepted

During the former VRP, several forms were used to claim a rebate. They are no longer available or accepted:

  • Application for Visitor Tax Refund
  • Refund application for non-resident travel organizers
  • Application for Business Travel Tax Refund

Note

There are other websites that have outdated information and may include copies of the above-mentioned forms. Any rebate claims filed using these forms will be denied.

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