NOTE: Before reading further, please know that GST help is an email or phone call away. If unclear about any of the following, please do
not hesitate to contact the office when it is time to submit your GST whether for unit expenses or a camp/event. The Area office files your
GST for you. Please refer here for the GST forms.
There are some new guidelines regarding Girl Guides charging GST on camps/events. Following are the salient points for
you, the Guider:
You are taking your group for a two-night camp. The event registration fee is $25 per girl plus GST. GST is calculated at $25 x 5% = $1.25
for a total fee of $26.25 per girl, in this example $25 will be available to cover the event costs and the $1.25 GST will be reported and
submitted. GST paid out on the event costs (i.e. activity supplies) can be claimed as 100% ITC (input tax credit). In other words, the full
event costs can be claimed as ITC.
You are taking your group for a two-night camp. The event registration fee is $25 per girl including GST. GST is calculated at $25 ¸ 5 x 105
= $1.19 per girl, the $23.81 balance of the fee will be available to cover the event costs. GST paid out on the event costs (i.e. activity
supplies) can be claimed as 100% ITC.
You are arranging a one-day event for your Brownies (primarily under 14 years of age). The event registration fee is $5 per girl, GST will
not apply. GST paid out on the event costs (i.e. activity supplies, etc.) can be claimed as a 50% rebate.
If your group is organizing an overnight event (or a day activity for girls primarily over aged 14), you should set up “GST/HST Collected –
Activities” and “GST/HST Paid – Activities” accounts in your financial record keeping system (i.e. create new columns if you are using
spreadsheets). It is recommended that you keep the tracking and reporting of GST/HST separate from that of the previous GST/HST.
You will need to set up a new GST/HST Paid account to be used for other regular Guiding activities, and these amounts will be rebated at
50%. You will record this GST/HST separately, and file for a 50% rebate of any GST or HST paid as per current procedures.
Girl activities will have a GST/HST charge to the participants. If an Area, District Community or Unit pays any or the entire registration fee
on behalf of their girls, they cannot claim the GST/HST charge as a rebate (this is an internal transaction of GGC, similar to a store
Camp is primarily for individuals who are:
- 14 years of age and under and includes overnight supervision - Taxable
- 14 years of age and under but does not include overnight supervision (i.e. day camps) - Exempt
- Over 14 years of age but does not include overnight supervision (i.e. day camps) or over 14 years of age and includes overnight
supervision - Taxable
- disabled or underprivileged youth of any age - Exempt