If your public service body offers recreational programs intended primarily for children aged 14 or under, the fees for such programs are exempt. They become taxable, however, if a large part of a program involves overnight supervision.

Fees for recreational programs intended primarily for underprivileged individuals or individuals with a disability are exempt. This is also the case when such programs include board, lodging or recreational services at recreational camps.

A recreational program may include the following activities:

• athletics
• outdoor recreation
• music
• dance
• crafts
• arts
• hobbies