Disclaimer:
We’re not certified tax professionals, but we’ve done our best to interpret the CRA guidelines for you. All the information provided here comes directly from the official CRA Info Sheet GI‑037. If you have any questions or unique circumstances, it’s always a good idea to confirm with the CRA or seek advice from a qualified tax expert.
Running a children’s camp in Canada means juggling a lot of responsibilities – one of which is handling your GST/HST obligations. In this post, we’ll walk through the key points you need to know, based on the latest guidelines from the Canada Revenue Agency (CRA). Whether you’re a new camp operator or just need a refresher, read on to find out if your camp is exempt or taxable under GST/HST rules.
1. Does GI‑037 apply to your camp?
CRA Info Sheet GI‑037 focuses on camps operated by a public‑sector body (PSB). This category includes:
- Government entities
- Public service bodies (such as registered charities, non‑profit organizations, municipalities, school authorities, public colleges, universities, or hospital authorities)
If your camp falls under one of these groups, then GI‑037 is for you. However, if you’re running a private, for‑profit camp, different GST/HST rules will apply.
Key Takeaway: Make sure your camp actually counts as a public‑sector body before applying these rules.
2. Core GST/HST Rules for Children’s Camps
Here’s a quick reference table (taken directly from CRA Info Sheet GI‑037) on whether a children’s camp is taxable or exempt:
Camp is primarily for campers who are … | Overnight supervision? | Tax status |
14 years of age or under | Yes | Taxable |
14 years of age or under | No | Exempt |
Over 14 years of age | No | Taxable |
Over 14 years of age | Yes | Taxable |
Under-privileged individuals or individuals with disabilities | Either | Exempt |
- “Primarily” means more than 50% of the participants.
- If more than 50% of your campers are under 14 or have disabilities (and you don’t offer overnight supervision), you could be exempt.
- If your camp involves overnight supervision for children 14 and under, or if it caters to older children, it’s generally taxable – unless it’s specifically for under‑privileged or disabled individuals.
3. Current GST/HST Rates (April 2025)
If you do need to charge GST/HST, keep the following rates in mind (always confirm current rates on the CRA website):
Province / Territory | GST | PST | HST |
Ontario | – | – | 13% |
New Brunswick | – | – | 15% |
Newfoundland & Labrador | – | – | 15% |
Prince Edward Island | – | – | 15% |
Nova Scotia | – | – | 14% (effective April 1, 2025) |
All other provinces / territories | 5% | see provincial rules | n/a |
Note: Nova Scotia’s HST rate was 15% before April 1, 2025. Check the CRA website for any further changes or transitional rules.
4. What Does “Exempt” Actually Do for You?
If your camp qualifies as exempt under the guidelines:
- No GST/HST charged on camp fees: Your campers won’t pay tax on their registration.
- You still file if you’re a registrant: You’ll include your exempt sales (zero-rated collections) on your GST/HST return, but it will show zero tax collected.
- Input-tax credits aren’t claimable: You typically can’t claim ITCs for costs related to making exempt supplies. However, many public‑sector bodies qualify for a Public Service Bodies’ Rebate, which can let you recover a portion of the tax paid.
5. Worked Example: “Camp A”
Sometimes, a real-world breakdown can clear up confusion. Below is a simplified look at how a camp might be structured:
Class | Children > 14 | Children ≤ 14 | Children with disabilities / under-privileged |
1 | 10 | 8 | 1 |
2 | 35 | 0 | 0 |
3 | 2 | 40 | 4 |
Totals | 47 | 53 | 5 |
Analysis:
- Class 1 and Class 2: Potentially taxable (primarily older kids, no disabilities).
- Class 3: Exempt (majority are under 14 or have disabilities).
- If sold as one single program: Because more than 50% of the intended participants are under 14 or have disabilities, the entire camp could be exempt.
Pro Tip: If you offer multiple distinct programs separately (i.e., each with a separate fee and enrollment), each might be taxed differently. Always clarify how you bundle and sell your camp’s offerings.
6. Small-Supplier Thresholds (for PSBs)
Not sure if you’re required to register for GST/HST at all? The CRA has small-supplier thresholds:
- $50,000 in taxable supplies (all activities combined) in either a single calendar quarter or over the last four consecutive quarters.
- For charities & public institutions: $250,000 in gross revenue in either of the two preceding fiscal years.
If you stay below these thresholds, you may choose not to register. However, you also wouldn’t be able to claim input-tax credits (but might still be eligible for PSB rebates if you do register voluntarily).
What Should You Do if You’re Unsure?
Complex camp structures (e.g., overnight plus day options, private tutoring, special needs programs) can make GST/HST rules a bit tricky. If you’re stuck or your scenario isn’t straightforward, the CRA encourages you to get an official ruling.
- CRA Contact Details:
- Phone (GST/HST Technical Questions): 1‑800‑959‑8287
- Fax: 905‑527‑0790
- Mailing Address:
Attn: GST/HST Rulings
55 Bay Street North
Hamilton, ON L8R 3P7
For additional information, you can also visit the CRA’s resources:
Get the Right Guidance for Your Camp
Quick Recap:
- Evaluate the demographic: If over half your campers are under 14 or if your camp is for under‑privileged/disabled individuals, you might be exempt – especially if there’s no overnight supervision for younger campers.
- Assess your camp’s structure: Different programs (like overnight stays vs. day activities) might not have the same tax status.
- Contact the CRA: For complex questions, there’s no substitute for an official ruling.
By following these guidelines – and speaking directly with the CRA when things get complicated – you’ll have peace of mind about compliance. Most importantly, you can stay focused on delivering a fun, enriching experience for the kids in your camp!
