JCCC Anti-harassment and Anti-discrimination Policy
JCCC Privacy Protection Policy
Tax Policy
Cultural & Martial Arts Classes (CRA HST Exemption Reference)
We are committed to applying Canadian tax rules accurately and fairly in all of our programs.
Under the Excise Tax Act and guidance from the Canada Revenue Agency (CRA), certain instructional services provided primarily to children 14 years of age and under are exempt from Harmonized Sales Tax (HST). Specifically:
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The CRA provides an exemption for supervised instructional classes or activities involving athletics, dance, music, arts, crafts, hobbies, or recreational pursuits when it can reasonably be expected that the program is offered primarily to children 14 years old and under and the program does not involve overnight supervision throughout a substantial portion of the program. Under these conditions, HST is not charged on the fees for those services.
In accordance with these guidelines:
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Cultural classes and martial arts classes for participants aged 14 or younger are considered exempt instructional activities, and no HST is charged on fees for these participants.
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For participants aged 15 years and older, HST is charged at the applicable provincial rate.
Participants may be asked to provide proof of age (e.g., a government-issued ID) for verification purposes.
This policy is subject to change if the CRA updates its tax legislation or guidance. Should you have any questions about how HST applies to specific programs or age groups, please contact us or consult the CRA’s GST/HST resources.