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CRA GST/HST Memoranda Series 27.3

Tax Development Jan 13, 2010

This memorandum has been revised by the Canada Revenue Agency, and supersedes the previous version, dated June 2003.  The revision reflects the changes which came into effect April 1, 2007, when the Visitor Rebate Program was replaced by the Foreign Convention and Tour Incentive Program (FCTIP).   

The memorandum explains the eligibility requirements that non-resident persons and non-resident tour operators have to meet to claim a rebate of the GST/HST paid in respect of eligible tour packages.  In addition, the meaning of eligible tour package is explained and the documentary evidence that must be provided or retained by non-resident and registrant suppliers with respect to the rebate is outlined.

CRA Memorandum 27.3