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. [1].
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.835653&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Foreign convention and tour incentive program - rebate for eligible tour packages and accomodation supplied as part of eligible tour packages . |
| Titre de la série | GST/HST memoranda series |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | 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. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2010. |
| Description | 30 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax |