Non-resident exhibitors who are not registered for GST/HST can claim a rebate for tax paid on the lease or rental of space and related convention supplies for BOTH foreign and domestic conventions.

Exhibitors attend a convention to promote its business, products or services and rents/leases exhibit space.

Eligible taxes are:

·         5% GST for all provinces and territories except where HST is charged.

·         13% HST for Nova Scotia, Newfoundland, and New Brunswick only.

·         7.5 % TVQ  (Sales Tax) for Quebec only in addition to the GST

A foreign convention is 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-residents.

A domestic convention is a convention that does not meet the definition of a foreign convention (where at least 75% of admissions are to be non-resident attendees). To be eligible for the rebate, exhibitors must lease or rent the space exclusively for use as a site at a convention for the promotion of the exhibitor’s business, services, or goods.

TO APPLY:  

See what is eligible related convention supplies for all foreign and domestic conventions.

Complete the “Convention” rebate application and also include:

• a convention agenda, itinerary or event program;
• copies of invoices or receipts showing the GST/HST/TVQ paid;
• complete hotel folios (the complete hotel bill including any and all subsequent folios).

Downloading Application Form

The Canadian Tax Refund Application is in a .pdf format. You will need the Adobe Acrobat Reader to download this file. If you do not have it you can download if for free from Adobe.

If you have trouble downloading the application form, please contact us and we will mail you an application.

Download Application Form here: