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 Visitors
to Canada - GST/HST refund for visitors.
On May 4, 2012, a news
release announced improvements to the Foreign Convention and Tour
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