University of Saskatchewan

Financial Services Division (FSD)

Fact Sheet: GST on Admission Fees to Sporting, Theatrical and Other Similar Events - Amateur Event Exemption:

Admissions fees (greater than one dollar) that gives a person the right to be a spectator at an athletic event, a musical or theatrical event or a similar event are GST-taxable unless all of the following four conditions exist:
  1. The event must either be (i) a performance, (ii) an athletic event or (iii) a competitive event.
  2. 90% or more of  the performers, athletes or competitors must be taking part without being remunerated, other than a reasonable amount for the following:
    • A prize (cash, trophies or otherwise). [1]
    • A gift.[2]
    • Compensation for travel or other expenses incidental to their participation.
    • Grants paid by government or a municipality.
  3. Where 10% or less of the performers, athletes or competitors are remunerated, then any advertisement or representation of the event cannot "feature" these individuals.
  4. For a "competitive event", whether athletic or non-athletic, in which any competitor is a professional, no cash prizes may be awarded to anyone (professional or not). Trophies or other prizes can still be awarded.

If any one of the above conditions is not valid, GST must be charged.

The GST amount must be deposited into the GST CFOAPAL: 1-100052-units' organization code-20101-units' program code.

Where the purchaser requires a receipt, the receipt must show the GST or state that the amount includes GST and disclose the University's GST Business Number (11927 9313 RT).


[1]  If cash prizes are awarded - see condition #4.

[2]  The prize must be insignificant (i.e., a plaque).