Income Tax Regulations — 8901.1
porting scenic and sightseeing tours, such as sightseeing or dinner cruises, steam train excursions, horse-drawn sightseeing rides, air-boat rides, hot-air balloon rides or charter fishing services, (vii) providing charter bus services, if (A) the buses do not operate on fixed routes and schedules, and (B) the entire vehicle is rented, rather than individual seats, (viii) operating or managing an amusement or theme park, which includes (A) operating a variety of attractions, such as mechanical rides, water rides, games, shows or theme exhibits, and (B) leasing space on a concession basis for these operations, (ix) operating or managing a facility or providing a service that enables patrons to participate in recreational activities, (A) including (I) fitness and recreational sports centres, (II) downhill and cross-country ski/snowboard areas, and equipment such as ski lifts and tows (including revenues from equipment rental services and ski/snowboard instruction services provided at the area), (III) the operation of docking and storage facilities for pleasure-craft owners, with or without related activities, such as retailing fuel and marine supplies, boat repair and maintenance and rental services, (IV) the operation of recreation and amusement facilities and services including establishments primarily engaged in maintaining non-gambling coin-operated amusement devices, in businesses operated by others, and (V) other amusement activities, such as amateur sports clubs, teams or leagues, archery or shooting, ballroom dancing, river rafting, curling clubs, mini golf and bowling, and (B) excluding (I) golf, golf instruction and the ownership or operation of a facility that is a golf course, a golf driving range, or a golf clubhouse, (II) country clubs, and (III) professional sports clubs, teams or leagues or facilities used primarily by such organizations, (x) operating or managing serviced or unserviced sites to accommodate campers and their equipment for tents, tent trailers, travel trailers and recreational vehicles, excluding mobile home sites, (xi) operating or managing an overnight recreational camp, such as a children’s camp, a family vacation camp or an outdoor adventure retreat, (xii) operating or managing a hunting camp or a fishing camp, (xiii) operating or managing a duty-free retail store at a land border crossing where the only exit route is to the United States, (xiv) operating or managing a facility that is primarily engaged in exhibiting motion pictures, such as a cinema or a drive-in theatre, (xv) operating or managing an amusement arcade, such as a family fun centre, an indoor play area, a pinball arcade or a video game arcade, (xvi) operating a facility allowing passengers to board and leave a cruise ship, (xvii) operating or managing an airport, including renting hangar space and providing baggage handling, cargo handling and aircraft parking services, (xviii) operating or managing a casino, (xix) promoting a destination or region in Canada for the purpose of attracting tourism, (xx) organizing, planning, promoting, hosting or supporting: (A) conventions, trade shows or festivals, or (B) weddings, parties or similar events, and (xxi) promoting the interests of the members of an industry organization or association, if the members are primarily engaged in activities described in any of subparagraphs (i) to (xx). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] SOR/2020-107, s. 1 2021, c. 26, s. 2