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Rebate of the GST paid on purchases of tour packages

On April 1, 2007, the Visitor Rebate Program was cancelled, and the Foreign Convention and Tour Incentive Program (FCTIP) was implemented.

Under the FCTIP, non-residents are entitled to a rebate of up to 50% of the GST they paid on tour packages that include a supply of accommodation. As for non-resident tour operators, they are entitled to a rebate of the GST paid on the accommodations they acquired for sale as part of an eligible tour package. For further information, see GST/HST Info Sheets GI-026 to GI-033 and GI-044.

However, non-residents are not entitled to a rebate of the GST paid on any goods they purchase in Canada and subsequently export from Canada.

Under the transitional rules made further to the cancellation of the Visitor Rebate Program, a non-resident is entitled to a rebate of the GST paid on a supply of accommodation if both of the following requirements are met:

  • The accommodation was sold to the non-resident under an agreement in writing entered into before September 25, 2006.
  • The accommodation was first made available to the non-resident individual sometime before April 2009.

For further information, see GST/HST Info Sheet GI-026, Visitor Rebate Program – Non-Residents Purchasing Accommodation: When is the Rebate Still Available?


Under the QST system, no tax relief measure applies to supplies of tour packages made to non-residents.

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