Recreational Programs

Note
Coronavirus (COVID-19)

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

End of note

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

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