GST/HST on Admissions Sold to Non-Residents
at a Domestic Convention
Step 0 — Convention Province & Applicable Rate
Select the province where the convention is held.
Convention Costs & Admission Price
Venue / meeting room rental cost
$
All F&B and catering contracts
$
AV, equipment, badges, banners, organizer fees
$
Entertainment, non-chartered transport, etc.
$
The amount charged per non-resident attendee
$
Calculation — 5 Steps
1
Adjusted Exempt Costs
Facility + (F&B × 50%) + Other Related Supplies
—
2
Total Convention Expenses
Facility + F&B + Other Related Supplies + Non-Eligible Costs
—
3
Exempt Fraction & Taxable Fraction
Exempt = Step 1 ÷ Step 2 · Taxable = 100% − Exempt
—
4
Taxable Portion of Admission
Admission Price × Taxable Fraction
—
5
GST/HST per Admission
Taxable Portion × Applicable Rate
—
Effective GST/HST Rate on Full Admission Price
Enter figures above to calculate