Words and Phrases - "recreation"

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GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019

Meaning of program

54. A program is more than a miscellaneous collection of courses that relate to a given topic or area or that have been grouped under a particular heading. Rather, a program must consist of 2 or more courses that usually have a common subject matter or purpose and that fit together in a coherent way or in a logical sequence.

55. It is not necessary that all of the courses in a program be offered every year or semester, as long as the program includes 2 or more courses that are available on a periodic basis. It is also not necessary that a program be a recurring program. Provided it is made up of 2 or more courses, a program could, for example, be created to meet a need for a single year.

56. In addition, it is not necessary that an individual take all the courses in a program for the exemption to apply as the exempting provision is for the supply of instruction in a particular set of courses within a program offered by a school authority, not the planned course or program of studies of an individual.

57. The exemption under section 16 of Part III of Schedule V does not necessarily extend to all courses under a program, and each course must be separately evaluated to determine whether the supply of the course meets the conditions set out in this section. In some cases, courses in a program may have different tax statuses as the program may include a combination of qualifying courses and courses designed to be taken primarily for recreational purposes, the supply of which is specifically excluded under section 16.

Exclusion for recreation

58. For the purposes of the exemption under section 16 of Part III of Schedule V, an activity designed to be taken primarily for recreational purposes is understood to be an activity designed to be an enjoyable diversion or pastime. A recreational course may be informative but is mainly directed at satisfying the participant’s interest or desire for enjoyment or at enhancing the participant’s social activities. …

60. Examples of recreational courses include non-credit courses in subjects such as dancing, skating, cooking or sailing.

Words and Phrases
recreation program