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Dark Knight / Le Chevalier Noir
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Membership fees and services for recreational programs established and operated by non-profit organizations are exempt if they consist of supervised instructional classes or activities involving athletics, outdoor recreation, music, dance, crafts, arts, hobbies, or other recreational pursuits in the following circumstances:
you provide them primarily to children 14 years of age or under and it does not involve overnight supervision throughout a large part of the program; or
you provide them primarily to individuals who are underprivileged or who have a disability.
I spent an hour talking to the CRA and they weren't sure what the requirements were and suggested that I should consult their department that makes rulings on such matters.
The good news is that this may mean that we are back to normal on the summer chess tournaments and won't have to collect HST in which case there will be reductions in all of our prices for the three tournaments except the super early bird deadlines which already reflect the no HST option. In any case register early and make sure you reserve rooms at Caesars Windsor.
The explanation I received was that it does not apply to tournaments. HST according to the bureaucrat, must be charged on competitions. Obviously, if I was misinformed we have been giving tens of thousands of dollars to the government for nothing.
The explanation I received was that it does not apply to tournaments. HST according to the bureaucrat, must be charged on competitions. Obviously, if I was misinformed we have been giving tens of thousands of dollars to the government for nothing.
I spoke to CRA today and the criteria to be classified as a youth event is that more than 50% of the participants have to be under the age of 14 which may be almost every non-seniors event. Chess classes for predominately youth are exempt. So even if you have to charge HST on other things you don't have to charge for chess classes targetted at youth if you are a non-profit and you have the threshold of $50,000. For a charity the threshold is $250,000. I expect to ask them to put that in writing but it is pretty unequivocal on the CRA website so I don't think there is much danger.
Right now I don't expect to have to collect HST on anything unless the Canadian Open is a raging success with over 300 paying participants. The early bird deadline has merged with the super early bird deadline. Very late entrants to Canadian Open may have to pay HST. The entry fees will be reduced. HST where applicable is not included and will be extra.
To my mind, a strong argument could be made that any entry fees that flow directly into the prize fund don't represent a payment for services so shouldn't be subject to HST. But there's no guarantee the government will see it that way so best to obtain a ruling.
Maybe check with other organizations that have similar models (curling, poker)?
To my mind, a strong argument could be made that any entry fees that flow directly into the prize fund don't represent a payment for services so shouldn't be subject to HST. But there's no guarantee the government will see it that way so best to obtain a ruling.
Maybe check with other organizations that have similar models (curling, poker)?
We really need some "official" word from CRA, in writing. I seem to recall a former CFC VP (Stijn de Kerpal?) was a high-placed CRA official... even if this is not his area of specialization, he probably knows who we should talk to.
We really need some "official" word from CRA, in writing. I seem to recall a former CFC VP (Stijn de Kerpal?) was a high-placed CRA official... even if this is not his area of specialization, he probably knows who we should talk to.
The CRA website specifically states that youth events for kids under the age of 14) including sporting events are exempt for non-profits. I think we can rely on what the website says. The test for whether it is a youth event is if more than 50% of the players are under 14. This is true for both NAYCC and CYCC. The question is if this exemption applies to the Canadian Open as well which might be true for this year but the question of HST only would apply if there are 300 or more players where we cross the $50,000 threshold in revenues. At that point we have to start charging HST.
This whole discussion has been useful as I suspect that we have saved the CMA thousands of dollars and possibly CFC members as well. We will be getting some written rulings on these questions though it might take a month or two for the decision to come out (45 business days according to one thing on the website).
The volleyball decision may or may not be relevant depending on whether it deals with a youth league or not.
If you go to the root page it seems that only a very small component of the Ontario Volleyball Association deals with kids who are under the age of 14. As such it is not really applicable to our situation. There is no question that the NAYCC and CYCC consist of more than 50% kids under the age of 14. They are thus off the table. That leaves the Canadian Open where we need about 300 entries before we cross the $50,000 threshold when we need to start charging HST.
To my mind, a strong argument could be made that any entry fees that flow directly into the prize fund don't represent a payment for services so shouldn't be subject to HST. But there's no guarantee the government will see it that way so best to obtain a ruling.
Maybe check with other organizations that have similar models (curling, poker)?
Yes, Andrew Peredun sent me the following email and text which I had previously considered as possibly relevant:
20. The $30,000 or $50,000 small supplier threshold of a person will be increased by amounts of money paid or payable by the person or an associate of the person as a prize or winnings in a game or in satisfaction of a bet, or consideration paid or payable by the person or the associate for property or services given as a prize or winnings or in satisfaction of a bet. This will apply only where the person or the associate makes a taxable supply of a right to participate in a game of chance or is deemed, under section 187, to have made a supply for a bet and the supply is taxable. As a result, if a person sells lottery or raffle tickets the consideration of which is included in the $30,000 or $50,000 small supplier threshold, the threshold is increased by the value of the prizes or winnings awarded.
Of course, we will need clarification from the CRA which will no doubt arrive in a couple of months or so.
20. The $30,000 or $50,000 small supplier threshold of a person will be increased by amounts of money paid or payable by the person or an associate of the person as a prize or winnings in a game or in satisfaction of a bet, or consideration paid or payable by the person or the associate for property or services given as a prize or winnings or in satisfaction of a bet. This will apply only where the person or the associate makes a taxable supply of a right to participate in a game of chance or is deemed, under section 187, to have made a supply for a bet and the supply is taxable. As a result, if a person sells lottery or raffle tickets the consideration of which is included in the $30,000 or $50,000 small supplier threshold, the threshold is increased by the value of the prizes or winnings awarded.
Of course, we will need clarification from the CRA which will no doubt arrive in a couple of months or so.
That seems promising. Of course, chess is not a game of chance, but the situation described seems pretty much parallel to a chess tournament prize fund funded by entries.
That seems promising. Of course, chess is not a game of chance, but the situation described seems pretty much parallel to a chess tournament prize fund funded by entries.
If we can become an amateur athletic association or registered charity the threshold jumps from $50,000 to $250,000. In any case, the news is quite good. We started out thinking that we might have to collect and remit HST on three tournaments and now we only have to worry about the tail end of one.
If you go to the root page it seems that only a very small component of the Ontario Volleyball Association deals with kids who are under the age of 14. As such it is not really applicable to our situation. There is no question that the NAYCC and CYCC consist of more than 50% kids under the age of 14. They are thus off the table. That leaves the Canadian Open where we need about 300 entries before we cross the $50,000 threshold when we need to start charging HST.
While I hope you are correct, I would wait for a judgement on this...and if you do obtain a letter to that effect it would be great. We met TWICE with the bureacrats (not over the phone so with in theory ''specialists'' in the field) on this subject a number of years ago...and their interpretation of the law was clear and consistant in both cases.
While I hope you are correct, I would wait for a judgement on this...and if you do obtain a letter to that effect it would be great. We met TWICE with the bureacrats (not over the phone so with in theory ''specialists'' in the field) on this subject a number of years ago...and their interpretation of the law was clear and consistant in both cases.
It is possible that the law has since changed. Were you a non-profit back then? If not, that explains the $30k threshold.
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