Excise Tax Act — E-15 252.4
Definitions 252.4 (0.1) The following definitions apply in this section. camping accommodation means a campsite at a recreational trailer park or campground (other than a campsite included in the definition short-term accommodation in subsection 123(1) or included in that part of a tour package that is not the taxable portion , as defined in subsection 163(3), of the tour package) that is supplied by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the campsite is less than one month. It includes water, electricity and waste disposal services, or the right to their use, if they are accessed by means of an outlet or hook-up at the campsite and are supplied with the campsite. ( emplacement de camping ) tour package has the same meaning as in subsection 163(3), but does not include a tour package that includes a convention facility or related convention supplies. ( voyage organisé ) Rebate in respect of foreign convention (1) Where a sponsor of a foreign convention pays tax in respect of (a) a supply of property or services relating to the convention made by a registrant who is the organizer of the convention, (b) a supply, made by a registrant who is not the organizer of the convention, of property or services that are acquired for consumption, use or supply by the sponsor as related convention supplies or of the convention facility, or (c) property that is imported or brought into a participating province by the sponsor, or an imported taxable supply (as defined in section 217) of property or services that are acquired by the sponsor, for consumption, use or supply by the sponsor as related convention supplies, the Minister shall, subject to subsection (2) and on the application of the sponsor filed within one year after the day the convention ends, pay a rebate to the sponsor equal to (d) in the case of a supply made by the organizer, the total of (i) the tax paid by the sponsor calculated on that part of the consideration for the supply that is reasonably attributable to the convention facility or related convention supplies other than property or services that are food or beverages or are supplied under a contract for catering, and (ii) 50% of the tax paid by the sponsor calculated on that part of the consideration for the supply that is reasonably attributable to related convention supplies that are food or beverages or are supplied under a contract for catering, and (e) in any other case, (i) if the property or service is food or beverages or is supplied under a contract for catering, 50% of the tax paid by the sponsor in respect of the supply or importation of the property or service, or the bringing into a participating province of the property, and (ii) in any other case, the tax paid by the sponsor in respect of the supply or importation of the property or service, or the bringing into a participating province of the property. Rebate paid by organizer (2) Where a registrant who is the organizer of a foreign convention pays to, or credits in favour of, the sponsor of the convention an amount on account of a rebate under subsection (1) to which the sponsor would be entitled in respect of a supply made by the registrant to the sponsor if the sponsor had paid the tax in respect of the supply and had applied for the rebate in accordance with that subsection, the registrant may claim a deduction under subsection 234(2) in respect of the amount paid or credited, and the sponsor is not entitled to any rebate, refund or remission in respect of the tax to which the amount relates. Rebate to organizer (3) If an organizer of a foreign convention who is not registered under Subdivision D of Division V pays tax in respect of a supply of the convention facility or a supply, importation or bringing into a participating province of related convention supplies, the Minister shal