CRA finds that a summer day camp and after-school program qualified as “child care services” for GST/HST purposes
The ETA generally provides an exemption for:
A supply of child care services, the primary purpose of which is to provide care and supervision to children 14 years of age or under for periods normally less than 24 hours per day.
This exemption applied to the supply by a registrant of summer day camp and after-school programs at its martial arts centre for children under 14. CRA stated:
Although the [children’s programs] are enriched by recreational and athletic activities … the primary purpose of the programs is to provide care and supervision to children 14 years of age and under.
Neal Armstrong. Summary of 16 November 2017 Ruling 183644 under ETA Sched. V. Pt IV, s. 1.