Related convention supplies are goods and services purchased exclusively for consumption, use, sale, or to be given away in connection with a convention and that are included in the admission charge for the convention. It also includes goods and services that are supplied for a separate charge, but only if they are acquired exclusively to be consumed or used in the promotion of the business of the purchaser at the convention.

The following is a list of examples of eligible related convention supplies:

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 services

• equipment, furnishings, and labour to install such items as carpeting, tables, chairs, exhibit booths, decorative 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, beverages, and catering services

• 50% of the tax paid for food, beverages, and catering services related to the convention

Note: The 50% rebate on food, beverages, and catering services is not available to exhibitors.

Memorabilia

• lapel buttons, billfolds, key cases, pens, pencils, corsages, T shirts, scarves, mugs, jewellery, badges, and similar promotional items

Moving services

• labour and equipment to deliver exhibit materials to the assigned space, including the storage of crates during the convention

On site-services

• personnel for on site office work such as the staffing of the registration desk, photographic services, and security services

Printed matter

• identification badges;

• information bulletins, on site newsletters, booklets, programs, and memoranda relating to a convention or to products displayed at a convention

Professional services

• customs brokerage, legal, accounting, and freight forwarders’ fees

Simultaneous interpretation equipment

• simultaneous interpretation and audio related equipment and labour

Speakers and educational seminars

• facilitators and course materials

Telecommunications

• telephone, fax, video, audio, or computer link ups

Translators and interpreters

• individuals who translate and interpret the languages being used

Transportation services between venues

• chartered group transportation services used solely to transport delegates of the convention between any of the convention facilities, places of lodging for the delegates, or transportation terminals (for example, airport shuttle services)

Non-eligible supplies:

The following goods and services are not eligible for a tax rebate:

• transportation services (other than the chartered transportation services);

• entertainment, such as theme nights or city tours; and

goods or services provided to the participants of the convention and charged separately from the admission fee, such as souvenirs, books, and videos sold during the convention, unless the goods or services are supplied to an exhibitor for promotional purposes at the convention.

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