GST/HST on swim lessons

Drowning is preventable. Swim lessons shouldn't be taxed.

Let's Teach Canada to Swim — Not Tax the Lessons that Make It Possible.

How much could my family save?

If your swim school charges GST/HST today, zero-rating would remove that tax from qualifying children’s lessons. Estimate it here.

If your provider charges GST/HST today

$78.00 per year

If your provider is already exempt (many municipal and charity programs)

$0.00

How this is calculated

Price × GST/HST rate for your province or territory × programs per year × children.
Counts only GST/HST. Provincial sales taxes such as PST or QST are not included.
Assumes your lessons would qualify under the proposed measure.

Not every provider charges GST/HST today. Your actual savings depend on your provider’s tax status, its prices, and the final legislation.

GST/HST rates: Canada Revenue Agency

Why act now?

Sept. 8, 2026
Budget 2026 pre-budget consultations closed. CSSA filed its submission, which you can read below.
Sept. 22, 2026
The House of Commons Finance Committee (FINA) presented its pre-budget report. It did not include this measure.
Now
The government is preparing its Budget 2026 decisions. The practical next step is to show MPs, riding by riding, that their constituents support this change.

There is no single deadline. Letters matter most before budget decisions are made, and again during the parliamentary and departmental work that follows.

What result are we seeking?

Amend the Excise Tax Act so that qualifying children’s learn-to-swim instruction is zero-rated for GST/HST.

An explicit commitment in Budget 2026.
Implementation details: which programs qualify, how providers show eligibility, and when it takes effect.
Existing exemptions for municipal and charity programs stay in place.

Our goals, and progress we can verify

These are targets the campaign holds itself to. “Verified” counts only what we can show: letters accepted for delivery, ridings those letters reached, and endorsements, meetings and commitments recorded by CSSA staff.

Tell your MP that swimming lessons shouldn't be taxed.

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Your letter

Dear Member of Parliament:

I am writing as your constituent to ask for your support on one specific change: amend the Excise Tax Act so that qualifying children's learn-to-swim instruction is zero-rated for GST/HST.

Drowning is preventable, and structured swimming lessons are one of the most practical ways to help children stay safe around water. Today, whether a family pays GST/HST on lessons depends largely on who delivers them. Lessons from a municipality or charity are often exempt, while similar lessons from a private swim school can carry 5% to 15% GST/HST, depending on the province or territory. Zero-rating would remove that tax on qualifying instruction while keeping existing exemptions in place.

Budget 2026 consultations have now closed. That makes it important for Members of Parliament to hear directly from constituents before the government finalizes its Budget 2026 decisions.

My request is simple: will you write to the Minister of Finance in support of zero-rating qualifying children's learn-to-swim instruction, and ask for an explicit commitment in Budget 2026? I would appreciate a reply letting me know your position.

Thank you for your time and for your service to our community.

Sincerely,
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Let's teach Canada to swim.

Drowning is preventable. Structured swimming and water-safety instruction teaches people how to survive an unexpected fall into water. Cost should not stand between a family and that instruction.

560: unintentional water-related deaths in Canada in 2022, the latest national figure.
65%: of drownings occurred between May and September.
<1%: occurred in a lifeguard-supervised setting.

Review the sources

Teaching a child what to do if they fall into the water is as important as teaching them to read or write.

#NoTaxOnSwimLessons

Every riding. Every MP. One national ask.

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0% means zero-rated—not exempt.

We are asking Parliament to amend the Excise Tax Act so that two kinds of instruction, where they would otherwise be taxable, are zero-rated for GST/HST purposes: qualifying learn-to-swim and water-safety instruction, and recognized aquatic leadership training that prepares or certifies people to teach swimming, lifeguard or supervise aquatic programs. Families and learners would pay 0% GST/HST on eligible instruction.

The distinction matters. With zero-rating, registered taxable providers may continue claiming eligible input tax credits on pool rental, equipment and other operating expenses. A simple exemption could shift more unrecoverable tax onto the schools delivering the lessons. Existing exemptions for municipalities, charities and non-profit organizations would remain in place; nothing that is exempt today needs to change.

Qualifying instruction should be structured, follow a documented curriculum and be delivered by a qualified instructor or recognized provider. It should include children, youth, adult beginners and parent-and-baby lessons, and recognized swim-instructor, lifeguard and lifesaving courses. General admissions and memberships, fitness and recreation programs, facility rentals, camps and unstructured activities, competitive or performance coaching, and merchandise or equipment sales would remain out of scope.

The full policy case

Read CSSA’s Budget 2026 submission

The complete submission sets out the proposed amendment, eligibility boundaries, tax-fairness case, safeguards and fiscal considerations.

Download the full submission (PDF)Version française· PDF, français, 0,3 Mo

Are you a swim school?

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For swim schools