THE CORPORATION OF THE
CITY OF PORT COQUITLAM

MEMORANDUM
December 3, 1990

TO: K. Janna Taylor, Parks & Recreation Director
FROM: Larry J. Wheeler, Recreation Manager

SUBJECT: Revised Admission Rates Due To G.S.T.

Recommendation:

It is recommended that the attached revised schedule of Admission
Rates be adopted for implementation, should G.S.T. legislation become
law.

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Purpose/Problem:

The purpose of this report is to provide the Parks and Recreation
Committee with information and a recommendation regarding a proposal
to revise admission rates to accommodate the Goods and Services Tax.

Discussion:

The Goods and Services Tax is currently being debated in the Senate.
Should this legislation become law, it will have a dramatic effect on
most Parks and Recreation services. All services provided by the
Recreation Division will be taxable with the exception of most
programs delivered directly by the Division, for children under the
age of 14 years.

In the case of registered programs, Facility rentals and concession
sales, the Goods and Services Tax will be added on at the point of
purchase and will be. accounted for on the sales receipt. However, in
the case of admission rates, we feel it is easier to role the G.S.T.
into the rate and round it up or down to the nearest nickel. This
way, our Cashiers will not have to deal with a lot of pennies and
there will not be any confusion with regards to what the admission
rates are.