Groups headed to Canada after next April are bracing for a proposed federal tax overhaul that would eliminate the rebate that non-Canadian meeting organizers, exhibitors, and attendees can apply for after paying Canada's 6 percent value-added tax, called the Goods and Services Tax, or GST (a federal component of the Harmonized Sales Tax). The rebate of the GST compensates visitors for the value-added tax imposed on convention and meeting space expenditures, audiovisual, hotel room rates (but
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