Admission

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Admission to a place of amusement, performance or sporting event is exempt when it is sold by a public service body (PSB) under specific conditions.

Special rules apply to charities that charge admission fees for fundraising events.

Place of amusement

“Place of amusement” encompasses

  • museums
  • historical sites
  • zoos
  • wildlife parks
  • places where bets are taken
  • any place that presents, for example,
    • fairs
    • circuses
    • films
    • slide shows
    • artistic presentations
    • races
    • athletic contests

Admission to a place of amusement is exempt if the maximum amount charged to customers does not exceed $1.

Performance or athletic event

Ticket sales to performances or athletic or competitive events are exempt if 90% or more of the performers, athletes or competitors are not paid directly or indirectly for their participation.

Government and municipal grants, as well as reasonable amounts remitted as prizes, gifts, or allowances for travel or for other incidental expenses are not considered remuneration.

In addition, the performance or event cannot be advertised as featuring paid participants. You must collect the GST and QST on admission to events where professional competitors compete for cash prizes, for example, professional golf tournaments.

Example

A PSB organizes a soccer tournament. All of the participants are young people, and they do not receive any remuneration. Gold, silver and bronze medals will be awarded to the three best teams.

Grants have been accorded by the municipalities of the participating teams. Advertising for the event focuses on the participation of young people, and no celebrities are featured.

Admission for spectators is tax-exempt.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter