Place of Amusement

See Also

Camp Kahquah Corp. v. The Queen, docket 96-2348-GST-G

sole purpose of camp was evangelism

The appellant, a registered charity, operated a summer lakeside camp which provided camp experiences for younger and older children, as well as seniors’ and family retreats. The attendants were mostly evangelical Christians. Bell JTCC found (at para. 31) that “the Appellant's sole purpose was the conduct of a Christian camp including evangelising for the conversion of persons to the religious beliefs it espoused.” In finding that the camp was not a place of amusement, he stated (at para. 34):

It is noted that the words "the purpose" are employed. This indicates that the sole purpose of the "place of amusement" was to provide amusement or recreation. Words such as those used in subsection 55(2) of the Income Tax Act, namely, "one of the purposes of which" are not used in this definition.

Words and Phrases

Administrative Policy

17 November 2016 Ruling 152989r

registration fee to tournament not for right of access to a place of amusement

A charitable organization hosts a tournament and supplies a right to participate therein for a registration fee. After noting that this supply was not excluded from the s. 1 exemption, Headquarters stated:

The interpretation given in the [mm/dd/yyyy] letter provided information on admissions to a place of amusement. This information is not pertinent to the fact situation described in that letter. The CRA would not characterize the registration fee described in the fact situation to be a right of entry or access to or attendance at a place of amusement.

11 March 2016 Excise and GST/HST News - No. 98

status of a location as a “place of amusement” for purposes of the public sector body exemption may be determined on an event by event basis

Regardless of the usual purpose of a place or its day-to-day use, a place may, under the first category of the definition, become a place of amusement at a particular moment in time due to an activity being staged or held there. For example, a public institution uses its gymnasium for physical education classes. Once a year, the public institution hosts an arts and crafts exhibition in the gymnasium. The gymnasium becomes a place of amusement during the exhibition as defined in the first category (“any … place … which is staged or held any … artistic … exhibition”).

In the case of the third category of the definition, it is the purpose of the “place, structure, apparatus, machine or device”, such as the ordinary day-to-day purpose of such a place, which will determine if it is a place of amusement. …

Example 2

…[V]isitors…tour [an] architecturally unique church in the afternoons for $5 from May to October. Although the supply is an admission, it is not an admission to a place of amusement… . The admission to the church is exempt from GST/HST… .

During the evenings from May to October, a music concert takes place in the church. Visitors are charged $10 to attend the concert. The church building is a place of amusement during the concert… (“any … place … at or in any part of which is staged or held any … musical or other performance, …”). As the maximum admission price to this place of amusement is over $1…the admission… is subject to GST/HST. …

Example 4

A charity that is a GST/HST registrant hosts public skating at a skating rink where skaters aged 2 to 5 years are charged an admission price of $0.50, skaters aged 6 to 12 are charged an admission price of $1, and skaters aged 13 and over are charged an admission price of $2.50. The skating rink is a place of amusement… (“any place … the purpose of which is to provide any type of amusement or recreation”). …[]As] one of the admission prices is more than $1…all the supplies of admissions, regardless of price, are subject to GST/HST.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 8 distinction between on-line supply of “service of instructing” v. supply of “intangible personal property.” 261
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service online provision of instruction v. IPP 168
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - Section 1 - Paragraph 1(e) “place of amusement” may be determined on an event by event basis 154

6 December 2006 Headquarters Letter 82659

As the purpose of admissions to swimming pools or ice arenas of a City was to provide recreation, each of these recreational facilities was a place of amusement.

22 March 1999 Headquarters Letter HQR0001233

In dealing with a question as to whether seminars put on by religious institutions would be considered to be provided at a "place of amusement", CRA stated that "a minor amount of amusement/recreation is not sufficient in order to consider a venue as a place of amusement, and indeed any amusement/recreation that is secondary to another purpose will be insufficient...", and further stated:

events that focus on the arts or music or the other activities described in paragraph (b) of the definition of "place of amusement" are held in a place of amusement, whereas events that focus on educational, spiritual or religious presentations are likely not, assuming this to be the purpose of the event.