Who can apply

On this page

• Eligibility
• Eligible expenses
• Non-eligible expenses

Eligibility

You may be eligible for a rebate of the GST/HST and QST paid on a convention facility and related convention supplies if you are:

You cannot claim this rebate if the related tax was paid or credited to you by a Canadian supplier.

Eligible expenses

A non-resident sponsor or an organizer of a foreign convention that is not registered for the GST/HST may claim a rebate for the GST/HST and the QST paid on:

• Convention facilities
• Related convention supplies

A non-resident exhibitor who is not registered for the GST/HST may claim a rebate for the GST/HST and/or the QST paid on:

• The rental of exhibition space at foreign and domestic conventions, if rented from a GST/HST registrant that is not the sponsor of the convention
• Related convention supplies, other than food, beverages, or items bought under a contract for catering, acquired from a GST/HST registrant that is not the sponsor of the convention, or imported or brought into a participating province

Non-resident exhibitors who are not GST/HST registrants do not pay the tax on exhibition space rented from the sponsor of a convention (whether foreign or domestic), or on related convention supplies (other than food, beverages, or items bought under a contract for catering) bought from the sponsor.

Non-eligible expenses

The following property and services are not eligible for a rebate:

• Transportation services, other than chartered group transportation services used only to transport convention attendees between any of the convention facilities, places of lodging or transportation terminals
• Entertainment such as theme nights or city tours
• Property or services provided to the delegates of a convention for a separate charge from the admission fee, such as souvenirs, books and videos sold during the convention