Last week, the Canadian government voted to discontinue the GST Visitor Rebate Program, which refunds the value-added tax visitors to the country pay on most goods and services. The change will become law in April 2007. Non-residents will no longer be eligible for a rebate of GST in respect of hotel accommodations after March 31, 2007, unless it is part of a continuous accommodation at the same facility starting before April 1, 2007.
Organizers of conventions where at least 75 per cent of participants are non-residents and the sponsor is a non-resident will no longer be eligible for a rebate of GST in respect of a convention site or related convention supplies.
This GST rebate would continue to be available in respect of supplies relating to conventions in Canada that begin before April 1, 2009, if the supplies were ordered under a written agreement entered into before announcement date.