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008170424s2009    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv3-1/27-2-2009E-PDF
24510|aConventions |h[electronic resource].
260 |a[Ottawa] : |bCanada Revenue Agency, |c2009.
300 |a28 p.
4901 |aGST/HST memoranda series
500 |aIssued also in French under title: Congrès.
500 |aCaption title.
500 |a"August 2009."
500 |aChapter 27.2 of the GST/HST memoranda series.
520 |a"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].
69207|2gccst|aGoods and services tax
69207|2gccst|aHarmonized sales tax
7102 |aCanada Revenue Agency.
77508|tCongrès |w(CaOODSP)9.835652
830#0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238
85640|qPDF|s314 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-27-2-2009-eng.pdf