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The
following are definitions
provided by the Canada Revenue
Agency on terms related to the tax
rebate programs at Canadian Tax
Refund for non-resident visitors
and businesses for
Tour Packages and Foreign
conventions.
Convention
facility
is
any premises leased or provided
under a license to a sponsor or
organizer of a convention for
use exclusively as the site for
the convention. It includes the
sites that are made available to
the exhibitors at the convention.
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Foreign
convention
is
a convention where:
-
it
is reasonably expected that
at least 75% of the
admissions are to be
supplied to non residents of
Canada when the sponsor of
the convention determines
the amount to be charged for
the admissions; and
-
the
sponsor of the convention is
an organization whose head
office is situated outside
Canada or, if the
organization has no head
office, the member or
majority of members having
management and control of
the organization is or are
non resident.
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GST
and HST
- The GST
(goods and services tax) is a
tax that you pay on most goods
and services sold or provided in
Canada. In Newfoundland and
Labrador, Nova Scotia, and New
Brunswick, the GST has been
blended with the provincial
sales tax and is called the HST
(harmonized sales tax).
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In-house
planner
is
a member or employee of a
business who organizes a
business meeting or incentive
trip for the business. The
business cannot be a travel
service provider. However, it
may buy services directly from
travel service providers, or buy
all or part of a tour package
from an incentive house or
travel organizer. An in-house
planner can be a sponsor of a
convention, if the business
meeting it organizes qualifies
as a convention.
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Incentive
house
or incentive travel
company is
a business that assembles some
or all of the elements of an
incentive trip by buying them
from travel service providers
(for example, airline companies
and hotels) and offering them
for sale to another business.
The incentive house bills the
client for these costs along
with its service charge. The
client in turn offers the
incentive trip to its employees
or sales agents. In some cases,
an incentive house may qualify
as an organizer of a convention.
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Service
means
anything other than property,
money, and anything that is
provided to an employer by an
employee in the course of
employment. Some examples of
services include:
The
following do not qualify as
services as they are property:
-
short-term
(including camping)
accommodation;
-
meals;
-
a
right to enter or attend an
event, such as tickets to a
show or a hockey game;
-
car
rentals;
-
ski
rentals;
-
ski
lift tickets;
-
golf
green fees; and
-
park
passes.
Note:
Property means any type of
property and includes goods and
a right or interest of any kind
but does not include money.
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Short-term
accommodation
means,
for this refund, accommodation
provided for continuous
occupancy by an individual for
less than one month and
includes:
-
hotels
and motels;
-
resorts
and lodges;
-
camping
accomodation;
-
bed-and-breakfast
establishments; and
-
tents
and similar structures
provided as part of a tour
package that includes food
and the services of a guide
for an all inclusive price.
An example of this type of
package would be an outdoor
adventure tour package.
Short-term
accommodation does not
include the following:
-
cruise-ship
cabins and train berths;
-
houseboats;
-
rentals
of travel trailers and all
recreational vehicles;
-
a
residential complex or unit
when it is supplied under a
timeshare arrangement; and
-
accommodation
included in the non-taxable
part of a tour package.
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Sponsor
of a
convention is a person (for
example, proprietor,
partnership, corporation, or
association) who convenes the
convention and supplies
admissions to it. For example, a
sponsor could be an association
that holds a conference for its
members or a corporation that
holds a meeting for its
employees.
Note:
An in-house planner who
organizes a convention will
follow the GST/HST and TVQ rules
that apply to sponsors.
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Supply
means the
provision of property or a
service in any way, including
sale, transfer, barter,
exchange, licence, rental,
lease, gift, and disposition.
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Tour
package
must
be an eligible tour package to
qualify for the rebate for tour
packages or shorth-term
accommodation for resale as part
of a tour package. An eligible
tour package must include either
short-term and/or camping
accommodation in Canada and at
least one service. Examples of
services would be transportation
services or guide or interpreter
services. In addition, the
package must be sold for an
all-inclusive price. Packages
that include a convention
facility or related convention
supplies are not eligible tour
packages for purposes of these
GST/HST rebates.
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