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Incentive trips

A non-resident may claim a rebate of the GST and QST paid on certain purchases made in connection with a foreign convention. A rebate of the GST on certain purchases made in connection with an eligible tour package may also be claimed by a non-resident.

An incentive trip that includes business meetings is usually not a convention. For the purposes of the GST and the QST, a meeting or assembly the principal purpose of which is to transact the business of the convenor or attendees is not considered a convention. Therefore, incentive trips which have business meetings as their principal purpose do not qualify for the rebate for foreign conventions.

In addition, a single supply of an incentive trip that includes business meetings is not a supply of an eligible tour package. Since the purpose of the trip is to conduct or attend business meetings, it is not a tour package for GST purposes. Consequently, it cannot be an eligible tour package. For more information on eligible tour packages, see Info Sheet GI-044, Foreign Convention and Tour Incentive Program – Tour Packages: What Is an Eligible Tour Package.

Whether any particular event or inclusive tour is a foreign convention or an eligible tour package is a question of fact. If you are not sure an event or an inclusive tour qualifies for the rebate for foreign conventions or tour packages, contact Revenu Québec.

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