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"This version replaces the one dated April 1995. This memorandum provides information with respect to foreign and domestic conventions. It explains the eligibility requirements that sponsors and non-registered organizers of foreign conventions have to meet to claim a GST/HST rebate in respect of supplies of the convention facility and related convention supplies. It also explains how non-resident non-registered exhibitors attending conventions in Canada may claim a GST/HST rebate in respect of the tax paid on the acquisition of exhibition space at a convention and related convention supplies. It provides details on how Canadian suppliers can pay to, or credit in favour of, sponsors and non-registered organizers of foreign conventions an amount on account of a rebate. It also explains how the GST/HST applies to supplies made by sponsors of domestic conventions, including admissions and supplies made to exhibitors"--p. .
|Department/Agency||Canada Revenue Agency.|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
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|Note||Issued also in French under title: Congrès. Caption title. "August 2009." Chapter 27.2 of the GST/HST memoranda series.|
|Number of Pages||28 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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