Place of Amusement

See Also

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

The appellant, a registered charity, operated a summer lakeside camp which provided camp experiences for younger and older children, as well as...

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Words and Phrases
purpose

Administrative Policy

17 November 2016 Ruling 152989r

A charitable organization hosts a tournament and supplies a right to participate therein for a registration fee. After noting that this supply was...

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

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...

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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...

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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",...

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