Information Return: Rebates Paid or Credited for Foreign Conventions and Tour Packages
This form is intended for any person who meets the following conditions:
- The person is a GST/HST or QST registrant.
- The person paid or credited a rebate for a foreign conventon or tour package.
- The person claimed a deduction for the total amount of the GST/HST or QST that he or she paid or credited.