Tourism makes an important contribution to the Canadian economy.
In recognition of this contribution, a tax refund is available to non-resident visitors to Canada on purchases of eligible accommodation, and on eligible goods. Specific information on this refund can be obtained from the booklet Tax Refund for Non-Resident Tour Operators, Incentive Travel Organizers, Meeting Planners, and Convention Organizers , RC4160. For more information, contact the minist re du Revenu du Qu bec. An incentive house can only claim a tax refund if it resells the incentive trip package to a non-resident corporation, association, or other business that pays the cost of the incentive trip on behalf of its employees. An incentive house cannot claim a tax refund if it sells or otherwise provides an incentive trip package to another organizer who is also in the business of assembling travel services to resell.