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Conventions: Rv3-1/27-2-2009E-PDF

"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. [1].

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Department/Agency Canada Revenue Agency.
Title Conventions
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
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.
Date 2009.
Number of Pages 28 p.
Catalogue Number
  • Rv3-1/27-2-2009E-PDF
Subject Terms Goods and services tax, Harmonized sales tax