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With similar rules to traditional golf, players throw a disc from a tee off area into a metal basket mounted in the ground. The object of the game is to complete each hole in the fewest number of throws. Disc golf courses are open year round. Please specify. Do not include personal information, such as email address or date of birth.
2 days ago · Here you can find out which 50 Canadian disc golf courses have caught the attention of more players with UDisc, disc golf's #1 app, than any others. Check the rankings, see how we made them, and more below.
Learn all about disc golf in Canada. Ranked as the 3rd best disc golf country, Canada has 858 courses. Among these are 349 courses which have 18 or more holes. Canada is also home to 749 leagues and 213 stores that sell disc golf gear.
- Overview
- On this page
- Determine if the benefit is taxable
- Calculate the value of the benefit
- Withhold payroll deductions and remit GST/HST
- Report the benefit on a slip
- References
Content has been updated for clarity, completeness and plain language. No changes were made to the current Canada Revenue Agency (CRA) administrative policy.
•Determine if the benefit is taxable
•Calculate the value of the benefit
•Withhold payroll deductions and remit GST/HST
•Report the benefit on a slip
Generally, the use of a recreational facility or club is a taxable benefit for employees. Depending on your situation, the benefit may not be taxable under the CRA's administrative policy .
Examples of recreational facilities
Examples of recreational facilities include:
•exercise rooms
•swimming pools
•gymnasiums
If the benefit is taxable, the value of the benefit is equal to:
•Fair market value of the benefit received or enjoyed
•minus Any amounts your employee reimbursed you
•equals Value of the benefit to be included on the T4 slip
Example 1 – Calculations
An employer subsidizes its employees’ purchase of memberships at a fitness club. The memberships ordinarily cost $400 per year and the employer pays $200.
Non-cash and near-cash: Option 1
Withhold: Income tax CPP EI (do not withhold) Remit: GST/HST in certain situations
Cash: Option 2
Withhold: Income tax CPP EI Do not remit: GST/HST Learn how to calculate deductions and the GST/HST to remit on benefits: How to calculate – Calculate payroll deductions and contributions.
Non-cash and near-cash: Option 1
Report on: Box 14 – Employment Income Box 26 – CPP/QPP pensionable earnings Code 40 – Other Information
Cash: Option 2
Report on: Box 14 – Employment Income Box 24 – EI insurable earnings Box 26 – CPP/QPP pensionable earnings Code 40 – Other Information Learn how to report the benefit on a slip: Fill out the slips and summaries – File information returns (slips and summaries).
Legislation
ITA: 6 Amounts to be included as income from office or employment ITA: 6(1)(a) Value of benefits ITA: 6(1)(b) Personal or living expenses (allowances) CPP: 12(1) Amount of contributory salary and wages ETA: 173 Taxable benefit is considered a supply for GST/HST purposes IECPR: 2(1) Amount of insurable earnings IECPR: 2(3) Earnings from insurable employment IECPR: 2(3)(a.1) Earnings from insurable employment – amount excluded as income under 6(1)(a) or (b), 6(6) or (16) of the ITA
Learn all about disc golf in Toronto. Ranked as the 2nd best disc golf destination in Canada and 1st in Ontario, Toronto has 7 courses. Among these are 3 courses which have 18 or more holes. Toronto is also home to 24 leagues and 8 stores that sell disc golf gear.
May 26, 2021 · Disc golf doesn’t require wholescale clearing like a traditional golf course. It treads lightly on the land and the course could have doubled as walking trails when not in use by disc players. It would have cleaned up the space and added people to it, helping to address security concerns about the area. Unfortunately, staff weren’t as enthusiastic.
People also ask
How many disc golf courses in Toronto?
Can I rent a disc golf course?
Are online disc golf lessons available?
How much does a disc golf course cost?
Are disc golf courses beginner friendly?
Does Canada have disc golf?
Best of all, most of the courses are free to play, first-come first-served, and open year-round — just BYO disc! Find out more about Where to Play Disc Golf in Toronto and the GTA…. Note: Be sure to check ahead of time for opening times and course conditions.
