Foreign convention and tour incentive program - rebate for eligible tour packages and accomodation supplied as part of eligible tour packages: Rv3-1/27-3-2010E-PDF
"This memorandum of Chapter 27 supersedes GST/HST Memorandum 27.3, Accommodation Rebates for Unregistered Non-Resident Suppliers, dated June 2003. This memorandum explains the eligibility requirements that: non-resident persons (other than tour operators) have to meet to claim a rebate of the GST/HST paid in respect of supplies of eligible tour packages; and non-resident non-registered tour operators have to meet to claim a rebate of the GST/HST paid in respect of supplies of eligible tour packages and in respect of short-term and/or camping accommodation purchased and then supplied as part of an eligible tour package. It also explains the meaning of eligible tour package and outlines the documentary evidence that non-residents and registrant suppliers have to provide or retain with respect to the rebate. Furthermore, it provides details on how registrant suppliers can pay to, or credit in favour of, non-residents an amount on account of a rebate"--p. .
|Department/Agency||Canada Revenue Agency.|
|Title||Foreign convention and tour incentive program - rebate for eligible tour packages and accomodation supplied as part of eligible tour packages|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact the authoring department to request a format other than those available.
We invite you to consult the Frequently Asked Questions page for additional information regarding the Archived Content notice.
Note: The URLs contained in this/these document(s) may no longer be functional
|Note||Issued also in French under title: Programme d’incitation pour congrès étrangers et voyages organisés – remboursement de la taxe payée sur les voyages organisés admissibles et sur l’hébergement fourni dans le cadre d’un voyage organisé admissible. Caption title. "January 2010." Chapter 27.3 of the GST/HST memoranda series.|
|Number of Pages||30 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
- Date modified: