GST/HST/QST on Admissions Sold to Non-Residents
at a Domestic Convention
For Québec conventions, both GST (5%) and QST (9.975%) are refundable under the Foreign Convention and Tour Incentive Program, with the same 50% restriction on food and catering.
Convention Province & 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.
$
Amount charged per non-resident attendee
$
GST / HST 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
—
QST Calculation — Québec Only (9.975%)
Q1
Adjusted Exempt Costs (QST)
Same as Step 1 — QST uses identical eligible cost rules
—
Q2
Total Convention Expenses (QST)
Same as Step 2 — identical cost base
—
Q3
Exempt & Taxable Fractions (QST)
Same fractions as Step 3 — QST mirrors the GST apportionment
—
Q4
Taxable Portion of Admission (QST)
Same as Step 4 — Admission × Taxable Fraction
—
Q5
QST per Admission
Taxable Portion × 9.975%
—
Effective GST/HST Rate on Full Admission
Enter figures above to calculate