Tax Accountant for After-School Programs in Ontario and Across Canada
A programme is not exempt from HST because of the hour it starts. Schedule V, Part IV, section 1 of the Excise Tax Act exempts a supply of child care services the primary purpose of which is to provide care and supervision to children 14 years of age or under for periods normally less than 24 hours per day, and CRA has applied that test in both directions on programmes carrying the same name. In Ruling 183644 a martial arts centre’s after-school program and summer day camp were exempt, and that reasoning is reproduced as a worked example in Memorandum 21-1. In Ruling 207167r an operator’s in-person camps were exempt while its after-school program, Saturday program, virtual programs and group program were held not to be child care services at all. The discriminator is the degree and duration of care relative to instruction, not the label on your timetable. We settle it on your programme facts, apportion input tax credits under section 169 where exempt and taxable streams run together, test the $30,000 small-supplier threshold on the taxable revenue only, and get the receipts parents need right. AFFORDABLE fixed fees, quoted before we start.
AFFORDABLE After-School Program Tax Accountant
Most operators arrive with the conclusion already drawn. The programme runs from the school bell to six o’clock, it looks after children, so the fees must be exempt and there is nothing further to think about. The provision is narrower than that and CRA’s own rulings prove it. Schedule V, Part IV, section 1 exempts a supply of child care services the primary purpose of which is to provide care and supervision to children 14 years of age or under for periods normally less than 24 hours per day. Nothing in that wording mentions the hours of the school day, and the term child care services is not defined in the Excise Tax Act at all, so its ordinary meaning governs. What decides your position is how much of what you sell is care and supervision, and how long each child is actually in your hands. An hour of coached instruction with a parent waiting in the car park is a different supply from three hours of supervised homework, a snack and free play, even where both are advertised under one programme name and billed on one invoice. An operator who assumed the exemption because the programme runs after school has assumed the conclusion instead of reaching it, and the cost of that shows up twice: as tax never charged on a stream that was taxable, and as input tax credits never apportioned on the stream that was not. At Gondaliya CPA we settle the classification while it is still a chart of accounts decision rather than a reassessment.
As an accountant for after-school programs we act for school-age child care operators running in school space on a board permit, homework and reading clubs, before-and-after care attached to an elementary school, PA day and March break programmes, faith-based and community after-school programmes, multi-site operators billing several schools out of one corporation, and single-room programmes run by one person with a handful of registrations. We stay with you across the year, because the decisions that matter here get made when a programme is designed, not when a return is filed.
Let us carry the books, the filings and the HST classification while you run the programme.
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Accounting That Understands How an After-School Program Actually Works
An after-school programme is sold in small amounts to many families, staffed by people who need clearances before they start, and taxed on a test that has nothing to do with the words on your registration form. Some of those fees may be exempt while others are not. Payroll is the largest cost and it reaches an Ontario employer health tax threshold sooner than most operators expect. And the evidence for a classification — who was present, for how long, doing what — exists only if somebody kept it at the time. Gondaliya CPA builds the ledger and the return on those four facts, for programme operators in every part of Ontario.
Stay Compliant and Minimize Your After-School Program Tax
An operator can run the same timetable for five years and still have an unsettled HST position, because nobody ever tested the programme against the provision rather than against its name. Our work is to file the T2, the HST returns and the payroll remittances when they fall due and, in the same pass, to settle what is exempt, what is taxable and what must be apportioned, so a classification is written down as it is made rather than reconstructed under challenge.
Accounting & Tax Experts for After-School Programs
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Why Choose Our Accounting Services for After-School Programs?
Tax Planning — Exempt, Taxable and Apportioned
We map every programme you sell to a side of the exemption, set the input tax credit apportionment on a method you could show CRA, and test what a change to a programme does before you make it.
Consulting — What Each Programme Really Is
Our bookkeeping prices each programme as its own stream and keeps the attendance evidence beside it, so the classification behind a fee is a documented position rather than an assumption nobody wrote down.
CRA Representation — Defending How a Programme Was Classified
When CRA asks why a programme was treated as exempt, how your credits were split, or what your parent receipts stated, we assemble the timetables, the records and the receipts and answer the letter.
Bookkeeping — Fees Across the School Year
We model the cash gap between a September intake and an empty July, track Ontario payroll against the employer health tax exemption, and produce statements a landlord or a permit office reads unaided.
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After-School Program Clients
After-School Program Tax and Accounting Services in Ontario
Corporate Tax Filing (T2) for After-School Programs
T2 preparation with exempt and taxable programme fees on separate GIFI lines, term fees recognised as the programme is delivered, and every disposal settled against its class.
Bookkeeping & Accounting for After-School Programs
Books that code each programme as its own revenue stream, keep attendance records beside the fees they support, and reconcile subsidy remittances child by child.
Payroll Services for After-School Programs
Payroll for supervisors, programme staff and coaches remitted on your PD7A account, with employee and contractor status reviewed engagement by engagement, WSIB coverage opened for the people you employ, and the Ontario employer health tax position tracked as payroll grows.
GST/HST Filing for After-School Programs
AFFORDABLE HST filing with each programme tested against section 1 of Part IV of Schedule V, the taxable streams charged at 13%, and section 169 credits apportioned on a recorded method.
Tax Planning for After-School Programs
Planning on the small business deduction conditions, equipment purchase timing across the classes, staffing costs under section 67, and what a change to a programme does to its classification.
Corporate Catch-Up Filing for After-School Programs
Missing T2 and HST years brought up to date, with each year classified as it actually ran and the capital pools and employer health tax exposure rebuilt alongside.
CRA Audit Resolution for After-School Programs
Support on exemption classifications, input tax credit apportionment and parent receipt content reviews, carried from the first CRA letter through to resolution.
CPA Financial Statements (Notice to Reader) for After-School Programs
CPA-compiled statements a landlord, a school board permit office or a lender accepts, with exempt and taxable revenue and undelivered term fees presented separately.
Incorporation Services for After-School Programs
Incorporation handled from the name search and the articles through to a share structure with room for a second site, with the HST and payroll accounts opened at the point they are actually needed.
Catch-Up Bookkeeping Services for After-School Programs
Years of registration platform payouts, subsidy advices, permit invoices and bank records reconstructed and reconciled until the programme revenue and the capital pools are finally right.
US Corporation & LLC Tax Filing for After-School Programs
Cross-border filing where a shareholder is not resident in Canada or an owner is a United States citizen, with the duties that genuinely apply identified and the irrelevant ones closed off.
Voluntary Disclosure Program for After-School Programs
HST never charged on a taxable stream, credits claimed without apportionment, staff paid without slips and unregistered employer health tax, all corrected through a Voluntary Disclosures Program submission.
Accounting & Tax Services Tailored for After-School Programs
Practitioner-level CPA work for school-age child care operators, homework and reading clubs, before-and-after care programmes, PA day and March break programmes and multi-site operators across Ontario — built for a business whose HST position is decided by a test most operators have never read. One note on the document operators find first, because it reads as though it settles everything: Info Sheet GI-037 says a day camp is exempt where it is primarily for children 14 years of age or under, but GI-037 is Children’s Camps Operated by Public Sector Bodies and its scope is exactly that. It is not authority for a for-profit operator and we do not rely on it for one. A commercial programme is tested under section 1 of Part IV of Schedule V on its own facts, which is what the rest of this section is about.
- Exempt programme fees, taxable programme fees, PA day and holiday camp fees, late pickup charges and any municipal fee subsidy are reported on separate GIFI lines, so the return shows a reader which side of the exemption each stream sits on.
- A registration fee taken in August for a term that runs to December is revenue of the months the programme is delivered, so we recognise it as earned rather than in the month the parent paid.
- Equipment, furniture, toys and games generally belong in Class 8, computers and tablets in Class 50 at 55%, and items in Class 12 at 100%, with the half-year rule applied in the year of acquisition.
- Subsection 13(21) defines the undepreciated capital cost each class is measured against, so we rebuild the pools from purchase invoices and settle every disposal instead of leaving a scrapped item sitting in a pool.
- The T2 is proved against the HST returns already filed for the year, because a GIFI revenue figure that disagrees with what was reported on the exempt and taxable sides invites a question nobody wants to answer later.
- Each programme is coded as its own revenue stream from the first entry, so a supervised after-school session and a coached specialty class never land in one account and have to be prised apart at year end.
- Attendance and session records are kept alongside the fees they support, because the duration a child is in your care is the measure the exemption turns on and it cannot be reconstructed from a bank statement.
- Municipal fee subsidy remittances are posted against the individual fees they relieve rather than to a single grant account, so the subsidy reconciles child by child the way a funder and a reviewer both expect.
- Refunds for a child who withdraws mid-term are credited against the stream the fee came from, which keeps the taxable revenue figure that the small-supplier threshold is tested on accurate month by month.
- Fee payments and expenses are captured through Dext or Hubdoc into QuickBooks Online or Xero, with Stripe and Rotessa settlement reports reconciled, so each deduction has a document behind it and no credit sits unrecovered.
- A supervisor, a homework tutor and a specialty coach can each fall on a different side of the employment line, so every engagement is reviewed on its own facts and the slip that follows, a T4 or a T4A, is chosen from that.
- Income tax, CPP and EI are withheld and remitted against your PD7A account, and where a worker status is genuinely unclear rather than merely inconvenient, Form RC4110 puts the question to CRA before any slip goes out.
- Ontario employer health tax exempts the first $1,000,000 of annual Ontario payroll for private-sector employers whose total Ontario payroll is under $5,000,000, and registered charities get the exemption regardless of payroll size.
- The tax applies at 1.95% where Ontario remuneration exceeds $400,000, the annual return falls due on 15 March, monthly instalments begin once payroll passes $1.2 million, and the next inflation adjustment is 1 January 2029.
- Associated employers share a single $1,000,000 exemption and lose it entirely where their combined Ontario payroll exceeds $5 million, which is the trap for an operator who has put each site into its own corporation.
- Section 1 of Part IV of Schedule V exempts a supply of child care services the primary purpose of which is to provide care and supervision to children 14 years of age or under for periods normally less than 24 hours per day.
- In Ruling 183644, dated 16 November 2017, a martial arts centre’s after-school program and summer day camp were held exempt, and CRA reproduced that reasoning as a worked example in Memorandum 21-1, which makes it a published position.
- In Ruling 207167r, dated 15 September 2023, the in-person camps of an acting-programmes operator were exempt, but its after-school program, its Saturday program, its virtual programs and its group program were not child care services at all.
- So the name decides nothing. The discriminator is the degree and duration of care relative to instruction, and we settle it against your timetable, your session lengths and what a parent is actually buying.
- The $30,000 small-supplier threshold is then tested across four consecutive calendar quarters on the taxable revenue only, and section 169 credits are apportioned between the exempt and taxable sides on a method we can show.
- Where the corporation qualifies, its first $500,000 of active business income carries a combined Ontario rate of 11.2% (from July 1, 2026). Until that date the figure was roughly 12.2%, so a year straddling it is blended across the two.
- Both conditions behind that rate are tested, not assumed: the corporation has to be a Canadian-controlled private corporation, and what it earns has to be active business income rather than something else.
- A storage cabinet in Class 8 at 20% and a tablet in Class 50 at 55% reward quite different timing on an identical dollar, so purchases get placed against your year end rather than whenever a supplier happens to call.
- Police record and vulnerable sector checks, first aid and CPR certification and staff training are deducted as ordinary business expenses tested for reasonableness under section 67, which is the only test we claim applies to them.
- Before a programme changes shape we test what the change does to its classification, because adding a coached half hour to a supervised session, or shortening the supervised part, can move a fee across the line prospectively.
- Fee revenue for your unfiled years is rebuilt from registration platform payouts, processor settlement reports, subsidy remittance advices and bank deposits, so each late return rests on a reconstructed record rather than on a plug figure.
- Each year programmes are classified as they actually ran in that year, because carrying today’s assumption backwards across four returns is how a single wrong classification turns into four wrong returns and four sets of interest.
- Anything capital written off on purchase in a missing year goes back into Class 8, Class 12 or Class 50 and the pools run forward from there, because one overstated year followed by four understated ones does not survive a review.
- Ontario employer health tax years are brought up to date at the same time, because an operator who never registered has an exposure that grows with payroll and sits entirely outside the corporate return.
- On a deep backlog the Voluntary Disclosures Program is a better route than waiting to be noticed. Form RC199 is what gets you through the door before CRA has written, and the whole of the relief depends on that sequence.
- When CRA asks why a programme was treated as exempt we produce the programme description as published, the timetable, the session lengths, the attendance records and the fee schedule that the classification was built on.
- Those papers matter because of subsection 152(7): an assessment is not bound by the figures a return reported, and once one has been raised on another footing the burden of displacing it sits with the corporation.
- Where an apportionment of input tax credits is challenged we show the method, the measure behind it and the period it was applied to, because an apportionment nobody wrote down is an apportionment nobody can defend.
- Where the review reaches the receipts you issued to parents we show what each one stated and that the content required of a child care expense receipt was there, including a social insurance number where an individual provided the care.
- Where a reassessment is simply wrong we object to it, and where the penalties and arrears interest grew out of an earlier adviser’s handling rather than any decision of yours, relief is a separate application on Form RC4288.
- Compilation engagement financial statements under CSRS 4200, covering two fiscal years, are what a landlord, a school board permit office or a lender usually wants before it commits space or credit to a programme operator.
- Exempt and taxable revenue are presented on separate lines rather than as one fee figure, because a reader who cannot see the split cannot tell what your HST position is or whether it is settled.
- Registration and term fees collected for programmes not yet delivered are shown as what they are, money held against sessions still owed, instead of being folded into the revenue of the year the cheque cleared.
- Equipment, furniture and computers appear at net book value inside their own classes instead of as a single asset line, so a reader can see what the programme owns and what state the pools are in.
- The delivery date is fixed when your records reach us and we hold to it, because a permit renewal or a lease decision runs to a calendar of its own and will not pause while an accountant decides when to begin.
- Where the programme has been running unincorporated, section 85 and Form T2057 elect the amounts at which the equipment, the goodwill and the registration list cross into the corporation, so incorporating is not a taxable disposition of what you already built.
- The business number, the HST account where one is needed and the payroll account all go in at setup, so an operator whose first term starts in September is not learning how to remit in October.
- The chart of accounts is built with programme-level revenue separation, the exempt and taxable split and deferred term fees in place from the first entry, so the records accumulate correctly instead of needing a rebuild.
- Whether to register for HST at all is decided rather than defaulted, because an operator whose taxable stream is genuinely small may be better off below the threshold and an operator with real taxable revenue is not.
- Licensing is a separate question and it goes to the Ministry of Education under the Child Care and Early Years Act, 2014, not to us. We will tell you that plainly rather than offer a view we are not qualified to give.
- We rebuild months or years of books from bank records, registration platform payouts, processor statements and subsidy remittance advices, so an operator who ran three terms without bookkeeping gets a ledger it can file from.
- Programme-level revenue is reconstructed rather than lumped, because a caught-up ledger that shows one undifferentiated fee line has not actually answered the only question that matters about an after-school programme’s HST position.
- Input tax credits buried in unentered rent, permit, supply and insurance invoices are recovered to the extent they relate to the taxable side, which across two unreconciled years is routinely material rather than a rounding item.
- Every wage and contractor payment is tied back to a remittance and to the slip that reported it, so a reconstructed year stands on money that genuinely left the account instead of on a figure chosen to make it balance.
- Attendance and session records are reassembled from sign-in sheets, schedules and parent correspondence wherever they survive, because a classification applied to a closed year still needs evidence underneath it if it is ever questioned.
- Where a shareholder is not resident in Canada, Part XIII withholding applies to a dividend paid out, a treaty may reduce the rate, and NR4 reporting follows the payment, so we settle all three before the money moves.
- Where an owner or a shareholder is a United States citizen, filing duties arise on that side as well, and they do not pause because a single-site after-school programme is a small business.
- An operator holding specified foreign property above the reporting threshold files Form T1135. That is a small minority of programme operators, so we establish whether you are in it before putting the review into your annual cycle.
- The two sets of filings are then run together and aligned so that foreign tax is credited rather than paid twice, which is only possible if both sides are prepared by people who can see each other work.
- Where no cross-border element exists at all, we say so and close the question, which is a service too, because an operator paying to have an irrelevant risk reviewed every year is paying for nothing.
- We bring an operator forward where HST was never charged on a stream that was taxable all along, an error that compounds quietly across every term and every PA day programme the corporation has ever run.
- We correct input tax credits claimed in full against supplies that were largely exempt, because a credit claimed without apportionment is not a small error on a mixed file and CRA treats it as an overclaim.
- We disclose instructors and supervisors paid without slips or withholding, which happens most often where a programme grew out of volunteers and nobody ever moved the paid helpers onto a payroll account.
- We disclose Ontario employer health tax that was never registered or never remitted, including the case where several associated sites each claimed a full exemption they were only ever entitled to share once.
- Acceptance has three conditions: nobody prompted you, the disclosure is complete, and the year in question is at least a year overdue. We check all three and finish the reconstruction before Form RC199 goes in.
After-School Program Tax Health Check
Six questions on whether each programme has been tested against the child care exemption, whether your records evidence how long children are in your care, how your revenue streams are mapped, how your input tax credit claim is measured, what your parent receipts carry, and whether your Ontario payroll is tracked against the employer health tax exemption. No fee shown.
1. Has each programme you run been tested against the child care exemption in Part IV of Schedule V, rather than assumed?
2. Do your records show how long each child is in your care, programme by programme and session by session?
3. Have you decided and written down which of your revenue streams are exempt and which are taxable?
4. Do you know how your input tax credit claim is measured against your exempt and taxable revenue?
5. Are the receipts you issue to parents built to carry what a child care expense receipt has to show?
6. Do you track your annual Ontario payroll against the employer health tax exemption?
Free CPA Consultation for After-School Programs
Case Studies: After-School Program Accounting & Tax
Wiarton School-Age Program — Everything Treated as Exempt
The problem: A Wiarton operator ran a supervised after-school programme in school space from dismissal until six, and alongside it sold a one-hour coached skills class twice a week that parents dropped into and left again. Every fee went out without HST on the view that the whole operation was child care. No input tax credits had ever been claimed either, on the same reasoning. The coached class had its own instructor, its own equipment and no care component to speak of, and it had been running for three years.
What we did: We tested each programme separately against section 1 of Part IV of Schedule V. The supervised programme met the primary purpose test and stayed exempt. The drop-in coached class did not, on its length and on what the parent was buying, so we registered the corporation, charged 13% on that stream going forward, apportioned section 169 credits between the two sides on a recorded method, and corrected the open years before CRA raised it.
The result:
- One taxable stream identified and separated from the exempt programme
- Input tax credits apportioned on a method documented at the time
- Open years corrected on the operator’s initiative rather than on assessment
Deseronto Homework Club — HST Charged on an Exempt Supply
The problem: A Deseronto homework and reading club had registered for HST at the outset on an accountant’s advice and charged 13% on every fee for four years. The core programme ran three hours a day, five days a week, with snack, supervised homework and free play, for children between six and twelve. It was in substance exactly the supply section 1 of Part IV of Schedule V describes. Parents had been paying tax on an exempt service and the receipts issued to them were wrong as well.
What we did: We classified the core programme against the provision and against the reasoning CRA set out in Ruling 183644 and reproduced in Memorandum 21-1, and concluded that the supervised programme was exempt. We stopped the tax on that stream, reviewed what could be done about tax collected in error, restated the input tax credit position because exempt fees carry no credits, and rebuilt the parent receipts so they carried what a child care expense receipt has to carry.
The result:
- Core programme classified as exempt against a published CRA position
- Tax wrongly charged to parents stopped and the position reviewed
- Parent receipts rebuilt with the required content on them
Marmora Multi-Site Operator — One Exemption Claimed Three Times
The problem: A Marmora operator ran three before-and-after care sites through three separate corporations under common control, and each corporation had claimed the full $1,000,000 Ontario employer health tax exemption against its own payroll. Combined Ontario payroll across the group was approaching the point where the exemption disappears altogether. Separately, several specialty coaches had been paid by cheque for two years with no slips issued and no review of whether they were employees.
What we did: We established that the three corporations were associated employers sharing a single $1,000,000 exemption, recomputed the employer health tax for the open years on that basis, and set a single group accrual with the 1.95% rate applied above the exemption and the 15 March return date diarised. We reviewed each coach engagement on its facts, moved the ones that were employment onto payroll, issued T4A slips where the engagement genuinely was contracting, and disclosed the shortfall before an assessment arrived.
The result:
- One shared exemption applied across the associated group, not three
- Employer health tax recomputed for the open years and accrued monthly
- Coach engagements reviewed individually and the right slip issued for each
Our clear, efficient process ensures every step is transparent, building trust and long-term client relationships.
Documents We Ask For
Prior T2 returns and notices of assessment, your programme descriptions as published, timetables and session lengths, fee schedules, registration platform payouts, subsidy remittance advices, school space permits, payroll records and bank statements.
First Month: Cleanup and Setup
QuickBooks Online or Xero set up with each programme as its own revenue stream, every programme tested against the exemption and the result written down, the credit apportionment method set, and the capital pools rebuilt by class.
The Monthly Cycle
Fees coded to the right stream, attendance and session records filed beside them, subsidy remittances reconciled child by child, receipts to parents issued and retained, payroll run and remitted on the PD7A, WSIB coverage kept current for staff, and Ontario payroll tracked against the exemption.
Planning Each Quarter
The small business deduction conditions, equipment purchase timing across the classes, staffing costs under section 67, the cash gap between a September intake and an empty July, and what any planned change does to a classification.
Closing the Year
Trial balance closed, exempt and taxable revenue split out, undelivered term fees measured, the apportionment basis stated, disposals worked through, the employer health tax accrual proved, statements issued and the T2 lodged.
Get Your After-School Program Taxes Done Right Today
Affordable Pricing for After-School Programs
We believe in clear, upfront pricing so you know exactly what to expect. All fees include HST.
- Tax Preparation (Corporation) — From $400
- Tax Return Filing (Corporation) — From $400
- Tax Compliance Audit — FREE CRA audit support for our clients
- Tax Strategy — FREE for our clients
- Accounting Base Plan — From $100 per month
- Bookkeeping Management — Free for our Accounting clients
- Financial Reporting — Free for our Accounting clients
- Business Formation — Flat $35
- Incorporation Process — Flat $35
- Entity Setup Assistance — Flat $35
- Full-Service Payroll — From $125 per month
Payment is by Interac e-Transfer to info@gondaliyacpa.ca only. Security question: Not Applicable, as auto-deposit is enabled.
Meet Your Lead After-School Program Accountant
Your file stays with the same pair year after year. The accounting specialist who classified your programmes and set the credit apportionment, and the principal who signs off the return, are the two people you actually deal with.
What Our Clients Say
1300+ five-star reviews from after-school programme, child care and youth programme operators across Ontario and Canada.
Serving After-School Programs Across Ontario
Our CPA practice supports after-school and school-age programme operators throughout Ontario. We know that the exemption turns on the primary purpose of the supply rather than on the hour the programme starts, that an exempt fee takes the input tax credits with it, and that the evidence for a classification has to be kept while it still exists.
Toronto (ON)
55 Queen St E Ste 1205, Toronto, ON M5C 1R6, Canada
+1 (647) 212-9559
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Mississauga (ON)
2100 Camilla Rd #716, Mississauga, ON L5A 2J8
+1 (647) 212-9559
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Brampton (ON)
4 Starhill Crescent, Brampton, ON L6R 2P9, Canada
+1 (647) 212-9559
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Scarborough (ON)
24 Clementine Square, Scarborough, ON M1G 2V7, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Vaughan (ON)
19 Cabinet Crescent, Woodbridge, ON L4L 6H9, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Oshawa (ON)
210 Durham St, Oshawa, ON L1J 5R3, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Ottawa (ON)
2090 Neepawa Ave a314, Ottawa, ON K2A 3L6, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Etobicoke (ON)
60 Stevenson Rd #1601, Etobicoke, ON M9V 2B4, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Hamilton (ON)
70 Starling Dr, Hamilton, ON L9A 0C5, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Guelph (ON)
1155 Gordon St, Guelph, ON N1L 1S8, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Windsor (ON)
4387 Guppy Ct, Windsor, ON N9G 2N8, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
North York (ON)
150 Graydon Hall Dr #912, North York, ON M3A 3B2, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
After-School Program Accounting & Tax FAQs
Related Industries We Serve
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Boxing Gyms
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After-School Program Accounting & Tax Done Right.
Every programme you sell tested against section 1 of Part IV of Schedule V on its own facts, against the reasoning CRA applied in Ruling 183644 and reproduced as a worked example in Memorandum 21-1, and against the opposite result it reached in Ruling 207167r. The discriminator stated plainly: the degree and duration of care relative to instruction, not the name of the programme. 13% charged on the streams that fall outside the exemption and nothing charged on the streams inside it. Section 169 input tax credits apportioned on a method recorded when it was set, because an exempt fee carries no credit back. Registration measured against $30,000 of taxable fees, counted over four consecutive calendar quarters, with the exempt programmes left out of the count entirely. Equipment and furniture in Class 8, computers in Class 50 at 55%, Class 12 at 100% subject to the half-year rule, measured against the undepreciated capital cost subsection 13(21) defines. Ontario employer health tax with the $1,000,000 exemption applied once across an associated group, 1.95% above $400,000 of remuneration and the return in on 15 March. Receipts a parent can rely on, and six years of records standing behind all of it under section 230. AFFORDABLE fixed fees, quoted up front. A fully registered CPA firm practising across Ontario. 1300+ five-star reviews. 30-Day Money-Back Guarantee.