GI-037 "Children's Camps Operated by Public Sector Bodies" December 2014

Overnight recreational, athletic or religious camps

Many PSBs operate camps that involve supervision or instruction in recreational or athletic activities. Where such a camp also involves overnight supervision, the supply of the camp by the PSB is generally taxable regardless of the age of the children attending. Overnight supervision includes supervision by volunteers, such as qualified program leaders.

Children who attend overnight camps may also receive other forms of instruction, such as religious instruction or computer training. In these cases, the supplies of these camps generally remain taxable provided the camps involve recreational or athletic activities.

Day camps

Where a camp operated by a PSB does not involve overnight supervision (that is, a day camp), the supply of the camp will be exempt if the camp is primarily for children 14 years of age or under.

Camps for underprivileged

Supplies by PSBs of camps involving supervision in recreational or athletic activities that are intended to be provided primarily to individuals who are underprivileged or who have a disability are exempt from the GST/HST. The supplies of these camps are exempt even if the camps include overnight supervision and regardless of the age of the individuals attending.