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Rebates paid or credited for foreign conventions and tour packages

Certain suppliers who are GST and QST registrants may pay or credit rebates for foreign conventions to their clients. They may also pay or credit GST rebates for tour packages. They can then claim a deduction in their GST/HST-QST return for the amount of GST or QST paid or credited after March 31, 2007.

In this case, they must complete form FP-106-V, Information Return: Rebates Paid or Credited for Foreign Conventions and Tour Packages, and enclose it with their GST/HST-QST return or send the form to Revenu Québec before the filing deadline of the return.

The form must be completed for each reporting period in which the registrant paid or credited a rebate and claimed a deduction in the return for that period.

Under the QST system, there is no rebate for tour packages supplied to non-residents.

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