Remove GST on dance lessons
Petitioners ask Parliament to remove GST on instructional dance classes meeting formal educational criteria. The government responds that some education exemptions already apply and affordability is addressed via the GST Credit and a new groceries benefit.
Why we would sign this petition
- Removes a tax barrier to make formal dance education more affordable, increasing access for families and learners who meet the petition’s educational criteria.
- Treats dance like music by recognizing its structured, curriculum-based nature, supporting parity in arts education policy.
- Preserves access to organized dance instruction that the petition links to physical fitness, confidence and other wellbeing benefits.
Why we wouldn’t sign this petition
- The government notes existing education exemptions, so applying a new dance-specific exemption could be administratively complex when deciding which classes qualify.
- Expanding exemptions reduces the tax base; the government prefers targeted income support (GST Credit, groceries benefit) to address affordability rather than broad tax exclusions.
- A broader exemption risks creating loopholes or inconsistencies across provinces and could complicate GST/HST administration and enforcement.
The summary and both sets of reasons are AI-generated from the petition and given equal weight. Claims are the petitioners’ own; consult the official record for the full text.
Official petition
Petition to the House of Commons The Government of Canada, in its 2013 federal Budget, removed the Goods and Services Tax (GST) from music lessons delivered for educational purposes, recognizing their educational and developmental value; Dance education mirrors music education in both structure and purpose — it is formal, goal-oriented, and focused on skill development within the performing arts; Many provinces, including British Columbia, Nova Scotia, Saskatchewan, and Ontario, formally recognize dance as part of their educational curricula, with programs offering external dance credits certified by organizations such as the Canadian Dance Teachers’ Association (CDTA); Dance education provides significant physical, mental, and emotional health benefits, including improved fitness, self-confidence, and resilience, and contributes to the overall well-being of Canadians; Making dance instruction subject to GST creates a financial barrier that limits access for families and students, particularly those from lower-income households, and undermines equitable access to arts education across Canada; and Removing GST from dance instruction would align federal tax policy with its stated principle that structured educational programming should be tax-exempt. We, the undersigned, citizens and residents of Canada, call upon the House of Commons to remove the Goods and Services Tax (GST) from instructional dance classes that meet formal educational criteria, aligning dance education with the existing GST exemption for music instruction.
Government response
Response by the Minister of Finance and National Revenue Signed by The Honourable François-Philippe Champagne The Goods and Services Tax/Harmonized Sales Tax (GST/HST) applies to a broad base of goods and services with only limited exceptions, which include basic groceries, residential rents, certain medical devices, prescription drugs and basic health care services. Certain educational services are also tax-exempt. Applying the GST/HST to a broad base of goods and services makes the tax system more efficient and simpler, and helps keep the tax rate lower. With respect to education, most educational services provided by a school authority, college or university are exempt from GST/HST. As part of the GST/HST relief for education, an exemption is also provided for services of tutoring or instructing an individual in a course that is approved for credit or that follows a curriculum designated by a school authority, or that is a prescribed equivalent of such an approved course. Music lessons are prescribed equivalents of music courses that follow a curriculum designated by a school authority. They include lessons that develop skills in musical performance or lessons in music theory, which are designed to result in a progression or development of music skills. Certain children’s programs provided by public and non-profit organizations are also exempt from the GST/HST. These include supervised instructional classes or activities involving athletes, outdoor recreation, music, dance, arts, crafts or other hobbies or recreational pursuits when provided primarily to children age 14 or under, or when provided to underprivileged individuals or individuals with a disability. Information on whether a particular activity or program qualifies for GST/HST relief may be obtained by contacting the Canada Revenue Agency (CRA). Specific tax relief from the GST/HST is provided for low- and modest-income Canadians through the GST Credit rather than excluding more items from the tax base. The GST Credit provides over $6 billion in annual assistance to help offset the sales tax burden of low- and modest-income families and individuals, thereby ensuring that sales tax burdens are sensitive to differences in income and family type. The Government of Canada is introducing the new Canada Groceries and Essentials Benefit to help more than 12 million low- and modest-income Canadians afford day-to-day essentials, starting in the spring of 2026. The Canada Groceries and Essentials Benefit will be indexed to inflation and builds on the existing GST Credit to provide $11.7 billion in additional support over six years by: providing a one-time top-up payment to be paid as early as possible this spring and no later than June 2026—equal to a 50% increase in the annual 2025-26 value of the GST Credit. This will deliver $3.1 billion in immediate assistance to individuals and families who currently get the GST Credit. increasing the value of the Canada Groceries and Essentials Benefit by 25% for five years starting in July 2026. This increase will deliver $8.6 billion in additional support over the 2026-27 to 2030-31 period, including to 500,000 new individuals and families. Taken together, these measures will provide up to an additional $402 to a single individual without children, $527 to a couple, and $805 to a couple with two children. At these levels, Canada’s new government will be offsetting grocery cost increases beyond overall inflation since the pandemic. The government is continually reviewing the tax system to ensure it is both effective and efficient and will continue to do so.