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New Information Regarding the GST
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| On September 25, 2006, the Government of Canada announced amendments to the Excise Tax Act that eliminate the Visitor Rebate Program effective April 1, 2007. Budget 2007 confirmed the elimination of the Visitor Rebate Program and the new Foreign Convention and Tour Incentive Program. The following questions and answers provide details concerning these changes. The legislative amendments required to make these changes received Royal Assent on June 22, 2007. |
The Government of Canada has eliminated the GST/HST Visitor Rebate Program and announced the introduction of the Foreign Convention and Tour Incentive Program. For more information, visit Questions and Answers on the Cancellation of the Visitor Rebate Program and the New Foreign Convention and Tour Incentive Program.
Non-residents that are not tour operators will still be eligible for the GST/HST rebate paid on purchases of short-term or camping accommodation made after March 2007 if the accomodation:
- is part of a continuous accommodation at the same facility that started before April 2007; or
- was sold to the non-resident under a written agreement entered into before September 25, 2006, and first made available before April 2009.
For more information, visit GST/HST Info Sheet GI-026, Visitor Rebate Program - Accommodation Rebate for Non-Residents.
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