News and Insights

CRA GST/HST Memorandum 27.2, “Conventions”

Tax Development Sep 06, 2009

The Canada Revenue Agency has recently revised this memorandum, replacing the version issued in April, 1995, that provides information regarding foreign and domestic conventions. The memorandum explains the eligibility requirements that sponsors and non-registered organizers of foreign conventions have to meet in order to claim a GST/HST rebate for tax paid on convention exhibition space and related convention supplies.

CRA Memorandum 27.2