The eligible supplier may claim the deduction on line 107 of its GST/HST return.A registrant organizer of a foreign convention held in Newfoundland and Labrador charges the following amounts to the sponsor of the convention and agrees to credit the rebate amount to the sponsor:The sponsor is entitled to a rebate of 100% of the HST paid on the organizer's fee, the convention facility, the equipment rentals, the convention materials and 50% of the HST paid on the catering. The term "sponsor" of a convention means the person who convenes the convention and supplies admissions to it.19. This includes, for example, business meetings that the convenor or attendees would normally conduct at their place of business, such as sales meetings, board of directors meetings, or contract negotiations.A company is holding a business meeting with its sales representatives to discuss strategies and determine sales targets for the upcoming year. Administratively, it is interpreted to mean conducting or carrying out the operation or management of a business. Refer to Appendix 1 to this memorandum for examples of related convention supplies.45. The expression "to transact the business of the convenor or attendees" is not defined in the Act. Since both of the requirements are met, the convention in Toronto qualifies as a foreign convention for GST/HST purposes.37.

As the definition of "convention" excludes a formal meeting or assembly the principal purpose of which is to transact the business of the convenor or attendees, incentive trips which have business meetings as their principal purpose are excluded from the definition of convention.A company offers incentive trips to reward its salespeople who generate the most sales. – Revenu Québec est heureux d'annoncer la signature d'une première convention collective avec le Syndicat de la fonction publique et parapublique du Québec. ... Société du Centre des congrès de Québec Signature of new collective agreement . The exhibitor stayed at the hotel for two nights before and one night after the convention to assemble and disassemble the exhibition booth and displays.The exhibitor cannot claim a rebate for the exhibition space in this case, as there is no GST payable for exhibition space when it is provided by the sponsor.

Refer to paragraphs 62 and 64 for information on the rebate to which a sponsor or non registered organizer is entitled in respect of supplies made by an operator of a convention facility.Rebate amount paid or credited by supplier of accommodation75. Because subsection 175(1) deems the tax to be paid at the time the exhibitor reimburses the employee, the exhibitor meets the requirements for claiming a rebate only after the reimbursement of expenses.123. an exhibitor) of real property that is acquired by the person exclusively for use as a site for the promotion, at the convention, of property or services supplied by, or of a business of, the person, no tax is payable in respect of:Refer to paragraph 51 of this memorandum for the meaning of "exhibitor".103.

The Société du Centre des congrès de Québec is pleased to announce the signing of a new collective agreement with unionized employees, represented by Unifor. The sponsor is the person acquiring the supplies, and consequently is the person who is eligible to claim a rebate.57. For the purposes of subsection 175(1), a reimbursement is a payment made by one person to repay another person for amounts spent. The term "exhibitor" is not defined in the Act.

Cit@tion est une nouvelle base de données répertoriant l'ensemble de la documentation (conventions collectives fonction publique, santé et services sociaux, éducation, les lois visant les relations du travail, des règlements, des directives de gestion, les sentences arbitrales et bien d'autres documents) dans le domaine du droit du travail au Québec.

Consequently, the sponsor of a domestic convention must charge and account for the GST/HST when the sponsor makes those supplies to an exhibitor. November 20-23, 2017, the Québec City Convention Centre hosts the event Québec Mines 2017.. Québec Mines brings together everyone with a direct or indirect interest in the development of mineral resources in Québec. The fact that the information and registration form for a formal meeting or assembly are on the Internet does not necessarily indicate that the event is open to the general public. A non-resident non-registered exhibitor may claim a rebate in respect of domestic and foreign conventions.111.

The rebate for property or services that are meals and beverages and are supplied under a contract for catering is limited to 50% of the GST paid. Accédez les conventions collectives du Gouvernement du Canada qui fournissent des informations sur les taux de rémunération, les conditions de travail, les modalités et les conditions d’emploi et les dispositions relatives aux congés. An in-house planner or a person acting as an agent of the sponsor is not an organizer for GST/HST purposes.