What's new

Did you pay or credit a rebate amount for a foreign convention or tour package?

If you are a GST/HST registrant, and you paid or credited a rebate amount for a foreign convention or a tour package, and you claimed a deduction on your GST/HST return for the amount of GST/HST that you paid or credited, you have to complete Form GST 106, Schedule 2 - Information on Claims Paid or Credited for Foreign Conventions and Tour Packages.

What information do I have to provide?

You must provide your name, business number, and reporting period; the amount on account of the GST/HST you paid or credited during the particular reporting period; and the number of claims you paid or credited; and the total value of your sales in respect of the amounts paid or credited.

When do you have to start filing this schedule?

You have to start filing this schedule starting with the reporting period that begins after March 2007 and for which:

• The GST/HST becomes payable after March 2007 for taxable supplies for which you paid or credited the GST/HST; and
• You claimed a deduction in your GST/HST return for the GST/HST you paid or credited after March 2007.

What is the due date for this schedule?

The due date for this schedule is the same as the due date of your GST/HST return. For example, if you are a monthly filer and your reporting period is June 1 to June 30, the due date of your GST/HST return and this schedule is July 31.

Where do you have to send this schedule?

If you are filing this schedule with your GST/HST return, send it to your tax centre at the address shown on your return. If you are filing this schedule separately, send it to:

Summerside Tax Centre
Canada Revenue Agency
275 Pope Road, Suite 104
Summerside PE C1N 6C6