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GST Refunds for Visitors to Canada

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Sales Taxes  ->  GST/HST -> Visitor rebate program, Foreign convention and tour incentive program

Foreign Convention and Tour Incentive Program (FCTIP)

This program began effective April 1, 2007.

For more information see the Canada Revenue Agency (CRA) web page Foreign Convention and Tour Incentive Program.

The Federal 2017 Budget proposes to repeal the GST/HST rebate available to non-residents for the GST/HST that is payable in respect of the accommodation portion of eligible tour packages under the FCTIP.  This will generally apply in respect of supplies of tour packages or accommodations made after March 22, 2017.  As a transitional measure, the rebate will continue to be made available for a supply of a tour package or accommodations made after March 22, 2017 but before January 1, 2018 if all of the consideration for the supply is paid before January 1, 2018.

On May 4, 2012, a news release announced improvements to the Foreign Convention and Tour Incentive Program.

See GST/HST Notice273, GST/HST Rulings Service - Eligibility of Tours under the Foreign Convention and Tour Incentive Program.

GST/HST refunds for visitors to Canada

The Visitor Rebate Program was eliminated effective April 1, 2007.  See the Detailed proposals on the elimination of the GST visitor rebate program, on the Department of Finance web site.  However, there are some cases where a rebate is still available for short term and/or camping accommodations purchased after April 1, 2007.  The rebate is still available for:

bulletstays in Canada that started and ended before April 2007
bulletstays in Canada that started before April 2007 and ended during April 2007.
bulletstays in Canada that started on or after April 1, 2007, if
bulletthe accommodation was sold to the non-resident under an agreement in writing entered into before September 25, 2006, and
bulletthe accommodation was first made available before April 2009

The rebate claim must be made within one year of the last day the GST/HST included in the claim became payable.

Revised: September 19, 2017

 

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