Advice for Visitors to Canada
Canadian Visitor Tax Refund
The Canadian Foreign Convention and Tour Incentive Program (FCTIP)
If you've recently come from abroad to visit our beautiful country, you could get back some of the money you spent here! Thanks to Canada's Foreign Convention and Tour Incentive Program, international tourists or non-residents may be eligible for a tax rebate on the Goods and Services Tax (GST) and/or the Harmonized Sales Tax (HST) paid on select tour package components, foreign convention supplies and exhibitor purchases.
Who Qualifies for the FCTIP Refund?
- Non-resident individuals, organizations, businesses or tour operators not registered for the GST/HST, on short-term accommodations and/or camping accommodations included in an eligible tour package.
- Foreign convention sponsors plus convention organizers and exhibitors not registered for the GST/HST, for the GST/HST paid on select services and/or facilities used during the course of conventions held in Canada.
Please note: the FCTIP no longer offers a GST/HST rebate to non-residents for the Canadian accommodation portion of eligible tour packages purchased after March 22, 2017. However, the rebate may still apply to tour packages or accommodations supplied between March 22, 2017 and the end of 2018, if the amount owing for the provision is paid in full prior to January 1, 2018.
A rebate for certain costs related to foreign conventions continues to be available the under the Foreign Convention and Tour Incentive Program.
For more information on the FCTIP: visit the Foreign Convention and Tour Incentive Program (FCTIP) website.
Tour Package Rebates
- You must be a non-resident of Canada when the rebate is filed
- You must spend a minimum of $200 Canadian before taxes on a tour package to be eligible for a tax refund (the cost cannot include property and services included in the tour package that are not subject to tax, such as overseas transportation services)
- You must not purchase the eligible tour package for any resale business purposes (except for tour operators in the business of selling tour packages)
- As a certified non-resident tour operator, you must have sold the eligible tour package to another non-resident individual
- You must provide documentation showing proof of eligibility for the rebate
- Of the GST/HST paid on eligible tour packages, 50% of the taxes can be claimed
For detailed information on tour package rebates: visit GST/HST rebate for tour packages.
To download the application form for tour packages: go to GST115 GST/HST Rebate Application for Tour Packages.
Foreign Convention and Non-Resident Exhibitor Rebates
- As a foreign sponsor or non-registered organizer, you can make an FCTIP rebate claim for the GST/HST paid on convention facilities and related supplies
- As a foreign exhibitor, you can make an FCTIP rebate claim for the GST/HST paid on the exhibition rental space as well as related supplies that don't include food, drink or catering, when obtained from a GST/HST registrant who is not the convention sponsor
- Of the GST/HST paid on a convention facility, 100% of the taxes can be claimed
- Of the GST/HST paid on convention supplies that don't include food, drink and catering, 100% of the taxes can be claimed
- Of the GST/HST paid on convention supplies related to food, drink and catering, 50% of the taxes can be claimed
- You must provide copies of all supporting documents along with your rebate claim (e.g.: convention schedule, event program, receipts and invoices showing GST/HST payments, hotel bills, proof of exhibition space rental)
For detailed information on foreign convention and non-resident exhibitor rebates: visit GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions, and non-resident exhibitors.
To download the application form for foreign conventions and non-resident exhibitors: go to GST386 Rebate Application for Conventions.
Prince Edward Island Tax Centre
275 Pope Road
Summerside PE C1N 6A2
While travelling, be sure to keep all eligible receipts and upon your return home, send in your receipts and completed application, signed and dated.
To check on the status of your FCTIP rebate: call 1-800-959-5525 from within Canada or from the US, and 613-940-8497 from outside Canada and the US.
More GST/HST Rebates
Commercial goods and artistic works exported by a non-resident
Taxable sale of real property by a non-registrant