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| 02538nam 2200301za 4500 |
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| 001 | 9.835653 |
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| 003 | CaOODSP |
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| 005 | 20221107150720 |
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| 007 | cr ||||||||||| |
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| 008 | 170424s2010 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-1/27-3-2010E-PDF |
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| 245 | 10|aForeign convention and tour incentive program - rebate for eligible tour packages and accomodation supplied as part of eligible tour packages |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2010. |
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| 300 | |a30 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued 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. |
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| 500 | |aCaption title. |
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| 500 | |a"January 2010." |
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| 500 | |aChapter 27.3 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tProgramme 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 |w(CaOODSP)9.835654 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s330 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-27-3-2010-eng.pdf |
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