Sources

Statutory and tax descriptions on this site are simplified for public discussion and are not legal, accounting or tax advice.

• Excise Tax Act, Schedule V, Part VI, section 12

  Justice Laws Website, Government of Canada

  The public sector body exemption for supervised instructional classes provided primarily to children 14 years of age or younger, and the statute the campaign asks Parliament to amend.

• GST/HST Information for Charities (RC4082)

  Canada Revenue Agency

  Explains that most supplies made by registered charities are exempt, including qualifying recreational programs provided primarily to children 14 or younger.

• GST/HST Calculator and Rates

  Canada Revenue Agency

  Source for the 5% to 15% GST/HST that families may pay on taxable lessons depending on their province or territory.

• National Drowning Data Snapshot — 2026 Edition

  Drowning Prevention Research Centre Canada, for Lifesaving Society Canada

  Source for the 560 unintentional water-related deaths in 2022 (the latest year shown), the 65% of drownings occurring May to September, and the fewer than 1% occurring in a lifeguard-supervised setting.

• GST/HST Memorandum 20-4, Vocational Schools and Courses

  Canada Revenue Agency

  Explains the tests an organization must meet to qualify as a vocational school, the basis for the aquatic leadership training inequity described in the submission.

• GST/HST Information for Municipalities (RC4049)

  Canada Revenue Agency

  Describes the public service bodies' rebates available to municipalities, which private providers generally cannot access.

• Taxable, Zero-Rated and Exempt Supplies

  Canada Revenue Agency

  Distinguishes zero-rated supplies (GST/HST charged at 0%; registrants may claim input tax credits) from exempt supplies (no GST/HST charged; registrants generally cannot claim input tax credits). This is why the campaign asks for zero-rating rather than exemption.

• Report on Federal Tax Expenditures 2026, Part 3

  Department of Finance Canada

  Reference for how the federal government reports the cost of GST/HST zero-rating and exemption measures.

Figures used in campaign materials

• 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.

Riding and MP data

• Members of Parliament directory and open data

  House of Commons of Canada

  Source for every MP name, riding, province or territory, official parliamentary email, Hill office telephone, constituency office details and current role shown in the riding finder, together with vacant seats. Contact information checked August 29, 2026.

• Federal electoral district boundaries (2023 Representation Order)

  Elections Canada

  Official vector boundaries for the 343 federal electoral districts. The campaign map is a simplified rendering; boundary detail is reduced for web performance and is not authoritative for legal purposes.

• Represent API

  Open North

  Used only to match a supporter's postal code to a federal riding. No other supporter information is sent.