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

**Flag: Current** — Verified against the live source. Safe to cite.

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

## Sources

- RC4081 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4081/gst-hst-information-non-profit-organizations.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative