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GST/HST Refund for Tourists

The Foreign Convention and Tour Incentive Program (FCTIP) offers a GST/HST refund to non-residents on eligible tourist packages. The tourist part offers a GST/HST refund to non-residents on eligible tourist packages (see ETA 252.1). The tourist package must cost at least $200 and make available short term accommodation and/or camping to the non-resident. The refund is half the GST/HST paid on the package adjusted down for time covered by the tourist package where accommodation was not provided. To get the refund you need to fill out the GST115 form. You have one year to apply for the rebate. The convention part of FCTIP offers refunds to non-resident sponsors, organizers, and exhibitors of a Canada based convention. It doesn’t offer refunds to non-residents who attend the convention.

Disclaimer:

"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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