GST/HST and QST rebate for conventions

The following chart shows the rebate for the sponsor of a foreign convention held in Alberta. All taxable purchases were subject to the GST.

The sponsor can apply for a CAN$925 rebate of the GST (only 50% of the tax paid for meals and catering is eligible for a rebate).

A non-resident exhibitor who is not registered for the GST/HST attended a three-day convention in British Columbia. The exhibitor stayed at the hotel for two nights before and one night after the convention to assemble and disassemble his booth and displays. The exhibitor also stayed at the same hotel for another four nights after the convention.

The exhibitor has to determine which items qualify for a rebate:

• Exhibition space: The GST was not payable on the exhibition space because it was provided by the sponsor. No rebate is available because no tax was paid.
• Displays, banners and equipment rental: The exhibitor can claim a rebate of the GST paid on the displays, banners and equipment rental because they are related convention supplies purchased in Canada from a person other than the sponsor exclusively for consumption or use in connection with the convention.
• Lodging: The exhibitor can claim a rebate of the GST paid on six nights of short-term accommodation used exclusively in connection with the convention because the accommodation is a related convention supply purchased in Canada from a person other than the sponsor. The exhibitor cannot claim a rebate for the tax paid on the remaining four nights' accommodation because this accommodation is not a related convention supply.
• Food/beverages: The exhibitor is not entitled to claim a rebate of the GST paid on food and beverages because they are not related convention supplies when supplied to an exhibitor.

The exhibitor can claim a rebate as follows: