GST Rebate
Canada offers a value-added program to foreign meetings and conventions. Recognizing the importance of foreign conventions held in Canada, you're eligible to claim back the sales tax called the GST (Goods & Service Tax) comprising of 5%from the Canada Revenue Agency (CRA) on certain meeting-related services and supplies. In order to qualify as a Foreign Convention, the conference organization must be headquartered outside of Canada and 75%of attendees must be non-Canadian residents.
BELOW IS A LIST OF MEETING-RELATED SUPPLIES AND SERVICES THAT ARE ELIGIBLE FOR THE GST REBATE:
- Meeting Space Rental
- Exhibition Space Rental
- Exhibition Space Decorating
- Accommodations: on guestrooms billed to the MASTERACCOUNT for the organization. (not available for individual delegate rooms)
- Audio-visual: audio, audio visual, and video services, and both equipment and labour associated with technical services
- Business equipment: computers, photocopiers, desks, and chairs
- Convention materials: banners, flags, signs, papers, shields, floral arrangements, stand decorations, backdrops and other decorations, and office supplies
- Convention show property and services: equipment, furnishings, and labour to install such items as carpeting, tables, chairs, exhibit booths, plants, draping, banners, displays, and signs
- Destination management companies: local planning management and co-ordination services in organizing elements of the convention for the incoming organization
- Electrical services: equipment and labour for electrical services
- Food & Beverage functions: only half of the GST (2.5%) can be claimed and must have a meeting component attached.
STEPS TO CLAIM BACK THE GST
An organizer must provide the following supporting documents with its rebate claim to confirm that the event is a convention and to prove that the organizer paid the GST charges by the supplier:
- The convention agenda, itinerary or event program
- Copies of invoices or receipts showing the GST paid
- The complete hotel folio (master bill) >Complete FORM 386 download at: https://www.canada.ca/en/revenueagency/services/forms-publications/ forms/gst386.html
MAIL THE COMPLETED FORM 386 AND ALL SUPPORTING DOCUMENTS TO:
Prince Edward Island Tax Centre
Canada Revenue Agency
275 Pope Road
Summerside PE
C1N 6A2 CANADA
> Please note that the organizer has one year from the Vancouver conference conclusion date to claim back the GST. Once you submit your claim, the CRA will process it within approximately 8-10 weeks.
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