NAGA is a national golf organization comprised of the Canadian Golf Superintendents Association, the Professional Golfers Association of Canada, the Canadian Society of Club Managers, the National Golf Course Owners Association of Canada, and Golf Canada, dedicated to improving all sectors of golf in Canada. Formed over a decade ago, NAGA’s objective is to work cooperatively together as industry leaders ensuring a strong future for golf in Canada.

NAGA’s focus thus far has been on providing the industry with economic data through the completion of an economic impact study, most recently completed in 2014, consumer information through a regular study showing why consumers make certain choices related to golf which was last completed in 2012 and support for industry lobbying efforts.  The overriding objective of the NAGA is to provide a regular forum for the national associations to share information and input on matters affecting the industry.

NAGA Advocacy Kit (French)

NAGA On Tax Fairness For The Golf Industry (French)

Here is the Press Conference that was hosted in the Charles Lynch Press Room at Centre Block, Parliament Hill as part of the 2016 Golf Awareness Day in Ottawa.  CGSA Staff was present at this press conference exhibiting our support to the advocacy efforts.

Letter from CGSA President James Beebe About Tax Fairness and the 2016 Budget

Dear CGSA Member / Non-Member / Golf Industry Representative:

The National Allied Golf Associations (NAGA) has been focused on ensuring our industry's request for tax fairness it is a priority for the new Government. We are now fast approaching the 2016 Budget, and our organization, in partnership with NAGA, has been working diligently to make sure golf is on the agenda.

We need your help to make sure our voice is heard loud and clear, and this can easily be done now that the Minister of Finance has officially launched Pre-Budget consultations. This provides an open opportunity for all Canadians to have their voices heard, and we've found that specific aspects of the Minister's call for responses can be linked to NAGA's tax fairness issue. We have formatted a response (below) that can be submitted on the official online Pre-Budget consultation site, The prepared text can be used to answer the first question, which reads: In your opinion, how can we better support our middle class? All you need to do is copy and paste the text below as your question #1 response. It succinctly connects tax fairness for golf and the middle class. It is important to note that you do not need to answer all four of the questions.

In 5 minutes, you can help in making sure the golf industry is represented, and we hope we can count on you to get involved!


James Beebe
President, CGSA

Question 1 Response

Canada's more than 2,300 golf courses are owned and operated primarily by small business owners, and the hundreds of thousands of Canadians who are employed in the industry represent a significant middle class constituency. Despite this, Canada's golf industry continues to be hobbled by decades-old tax legislation that discriminates against it.

In order to encourage economic growth, fairness, and to help the middle class, the National Allied Golf Associations (NAGA) recommends that the government amend the Income Tax Act (ITA) to allow business people entertaining clients the same 50% deduction that all competing hospitality and entertainment industries have and deserve. This recommendation would apply to greens fees and cart rentals, not golf memberships.

Due to a 1971 tax reform, the Canada Revenue Agency does not allow clients to be taken to the golf course, as per section 18.1 of the ITA, despite golf being the most effective activity for doing business. This influences business people to avoid golf on the basis of taxation alone.  The role of the ITA includes the principle of fairness and it should not be discriminating against the country's golf industry in this way.

To Canada's golf course operators and over 300,000 who derive employment from Canadian golf, facing the most competitive marketplace in our industry's history, this unfair and antiquated tax hindrance is no longer a tolerable disadvantage. NAGA and its member golf associations are calling on the Federal Government to correct this outdated problem and establish tax fairness for Canada's golf industry and the business community who should be leveraging golf to increase sales.

The Federal Government has committed to an agenda that supports small business and the middle class. However the Canadian golf industry remains encumbered by this flaw in the ITA and still cannot compete fairly with all the other industries which are granted the tax deduction when clients are entertained in their facilities.  It is essential the Government support Canada's small business owners, such as our golf industry, as we are critical contributors to the future success of the country's economy and middle class.

NAGA Lobbying Update and Election Advocacy Kit

Dear CGSA Members,

On August 2nd, Stephen Harper met with the Governor General to dissolve Parliament and officially kicked off the federal election campaign which will conclude on October 19th. Given the longer than average campaign period, this federal election offers a unique opportunity for every member of the golf industry to have their voice heard and make sure our future federal government leaders understand the role of Canadian golf and our case for tax fairness. It’s important we take advantage of this period of time when candidates are most actively listening to constituents.

Over the years, we have made serious, measurable progress in NAGA’s advocacy goals because of the strength that we have in numbers and the importance of the golf industry to the Canadian economy. In this time of political uncertainty, we cannot afford to be complacent and we must seize this opportunity to get involved. There are many ways to impact a federal election on the local level, and the attached kit will outline ways for you to do so. Most importantly, the kit will also provide you with the necessary tools to ensure that NAGA’s issues are a priority in this campaign.

We hope we can count on you to get involved and speak with the candidates in your riding during this critical time.  For assistance in coordinating a meeting with your candidates or to report the results of any meetings that take place, please contact Impact Public Affairs at 613-233-8906 or NAGA [at] impactcanada [dot] com.

Thank you for your support.

Kyle Kellgren,
President, CGSA



Cher membre de ACSG,

Le 2 août dernier, Stephen Harper a rencontré le Gouverneur Général dans le but de dissoudre le Parlement et d’officiellement déclencher la campagne électorale fédérale se terminant le 19 octobre. En raison d’une période de campagne plus longue que la normale, cette élection fédérale fournit une occasion unique à chaque membre de l’industrie du golf de se faire entendre et de s’assurer que nos futurs chefs du gouvernement comprennent bien l’importance du golf au Canada ainsi que notre position en matière d’équité fiscale. Il est important de saisir ce moment lors duquel les candidats sont le plus activement à l’écoute des électeurs.

Au fil des ans, nous avons réussi à faire du vrai progrès au niveau des objectifs de défense d’intérêts de la NAGA, compte tenu de notre grand nombre et de l’importance de l’industrie du golf pour l’économie du Canada. En cette période de grande incertitude politique, nous ne pouvons pas nous permettre d’être complaisants et nous devons saisir cette occasion pour intervenir. Il existe plusieurs moyens d’influencer une élection fédérale au niveau local, et cette trousse présente un aperçu des moyens qui vous permettront de le faire. Surtout, la trousse vous fournira les outils nécessaires pour assurer que les enjeux qui touchent la NAGA sont une priorité de cette campagne électorale.

Nous espérons vous voir vous impliquer et rencontrer les candidats de votre circonscription durant cette période critique. Si vous souhaitez recevoir de l’assistance pour coordonner un entretien avec vos candidats ou pour fournir un compte rendu de toutes rencontres qui ont eu lieu, veuillez communiquer avec Impact Affaires Publiques au (613) 233-8906 ou au NAGA [at] impactcanada [dot] com.

Nous vous remercions de votre appui.

Kyle Kellgren,
President, ACSG