Airports

operating or managing an airport, including:

• renting hangar space
• baggage handling
• cargo handling
• aircraft parking services
• aircraft storage at airports
• airport runway maintenance

Amusement and theme parks

operating or managing an amusement or theme park, including:

• 
  
  operating a variety of attractions, such as mechanical rides, water rides, games, shows or theme exhibits
• leasing space on a concession basis for these operations

Amusement arcades

operating or managing amusement arcades, such as:

• family fun centre
• indoor play area
• pinball arcade
• video game arcade

Camping facilities

operating or managing serviced or unserviced sites to accommodate campers and their equipment for:

• tents
• tent trailers
• travel trailers
• recreational vehicles

Not eligible

mobile home sites

Casinos

operating or managing a casino

Charter bus services

providing charter bus services, if:

• the buses do not operate on fixed routes and schedules, and
• the entire vehicle is rented, rather than individual seats

Cinemas

operating or managing facilities that are primarily engaged in exhibiting motion pictures, such as:

• cinemas
• drive-in theatres

Cruise ship passenger terminals

operating a facility allowing passengers to board and leave a cruise ship

Cultural and artistic events

organizing, hosting, participating in, promoting or supporting events that meet the artistic or cultural interests of patrons, including live performances or exhibits intended for public viewing, such as:

• live performances
• exhibits intended for public viewing
• art festivals
• music festivals
• musical theatre
• magic shows
• dance companies, theatre companies, operas, choirs, bands and orchestras, if they participate in events that meet the artistic or cultural interests of patrons

Not eligible

the sale of goods that promotes or supports a cultural and artistic event such as:

• selling T-shirts at a music festival

Duty-free retail stores

operating or managing a duty-free retail store at a land border crossing where the only exit route is to the United States

Hotels and short-term lodging

operating or managing facilities providing short-term lodging, such as:

• hotels
• motels
• cottages
• bed and breakfasts
• youth hostels

Hunting and fishing camps

operating or managing:

• hunting camps
• fishing camps

Museums and cultural sites

preserving and exhibiting objects, sites and natural wonders of historical, cultural or educational value, such as operating:

• animal safari parks
• aquariums
• aviaries
• botanical gardens
• historic and heritage sites
• live animal and reptile exhibits
• museums
• nature parks
• planetariums
• zoos

Eligible industry organizations or associations

promoting the interests of the members of an industry organization or association, if the members are primarily engaged in activities described in this list.

Overnight recreational camps

operating or managing overnight recreational camps, such as:

• children's camps
• family vacation camps
• outdoor adventure retreats
• wilderness camps

Recreational facilities

operating or managing a facility or providing services that enable patrons to participate in recreational activities, including:

• downhill and cross-country ski/snowboard areas, including:
  
  • ski lifts and tows
  • equipment rental services provided at the area
  • ski/snowboard instruction services provided at the area
• operation of docking and storage facilities for pleasure-craft owners, with or without related activities, such as:
  • retailing fuel and marine supplies
  • boat repair and maintenance
  • rental service
• operation and maintenance of recreation and amusement facilities and services, including
• maintaining non-gambling coin-operated amusement devices located in a business operated by others
• aerobic dance centres
• amateur sports clubs, teams or leagues
• archery or shooting ranges
• ballrooms or dance halls
• billiard or pool halls
• bocce ball courts
• body building studios
• bungee jumping facilities
• curling clubs
• fitness and recreational sports centres
• mini golf and bowling
• gymnasiums
• handball, racquetball, squash or tennis clubs
• recreational go-cart tracks
• laser tag facilities
• paintball facilities
• physical fitness facilities
• ping pong parlours
• river rafting
• rock climbing facilities
• skating rinks
• swimming pools
• tennis courts
• trampoline facilities
• wave pools

Not eligible

operating or managing one of these facilities, or providing services that enable patrons to participate in one of these recreational activities:

• golf
• golf instruction
• golf courses
• golf driving ranges
• golf clubhouses
• country clubs
• 
  
  professional sports clubs, teams or leagues
• 
  
  facilities used primarily by professional sports clubs, teams or leagues

Restaurants and food services

preparing and serving meals, snacks and beverages made to order for immediate consumption on or off the premises, such as:

• restaurants
• food trucks
• cafeterias
• catering services
• coffee shops
• food concessions
• bars
• pubs
• nightclubs

Not eligible

facilities primarily engaged in retailing food or beverage products, such as:

• supermarkets
• grocery stores
• convenience stores
• suppliers to restaurant and food services businesses

Sightseeing and scenic tours

organizing, promoting or supporting scenic and sightseeing tours, such as:

• air-boat rides
• charter fishing services
• dog sledding tour
• horse-drawn sightseeing rides
• hot-air balloon rides
• scenic and sightseeing aerial cable cars, tramways and gondolas
• sightseeing boat excursion operation
• scenic and sightseeing bus transportation
• scenic and sightseeing monorails
• scenic and sightseeing railroads
• scenic and sightseeing trolley operation
• sightseeing or dinner cruises
• steam train excursions
• whale watching excursions

Not eligible

the sale of goods that promotes or supports sightseeing and scenic tours

Travel agencies and tour operators

operating a travel agency or as a tour operator

acting as an agent in selling travel, tour, and accommodation services for:

• tour operators
• transportation companies
• short-term lodging establishments

arranging, assembling and marketing tours

Tourism promotion

promoting a destination or region in Canada for the purpose of attracting tourism

Not eligible

the sale of goods that promotes a destination or region for the purpose of attracting tourism

Trade shows, festivals, weddings, and conventions

organizing, planning, hosting, promoting or supporting conventions, trade shows, festivals, or weddings, parties and similar events including:

• banquet hall rentals
• dance hall rentals
• formal clothing and costume rental
• party and wedding consultants
• party supply rentals
• reception hall rentals
• rental of facilities for conventions
• tent rentals
• wedding and special event photography
• wedding chapels

Not eligible

the sale of goods that supports or promotes conventions, trade shows, festivals or weddings, parties and similar events, such as:

• the sale of formal clothing