EXM-N02 — Discounts count whether or not the member uses them. CRA's example

Discounts count whether or not the member uses them. CRA's example: a $100 membership giving a $5 discount on each of 10 admissions is taxable, because $50 exceeds 30% of the fee. Clubs whose main purpose is dining, recreational or sporting facilities are taxable. Election to tax exempt memberships: Form GST23 (NPOs) or GST24 (professional organizations) — keep with the books, do not file with CRA