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].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835647&sl=0
| 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 | |
| Note(s) | Issued also in French under title: Congrès. Caption title. "August 2009." Chapter 27.2 of the GST/HST memoranda series. |
| Publishing information | [Ottawa] : Canada Revenue Agency, 2009. |
| Description | 28 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax |
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