If you would like to take advantage of the Early Bird membership offer, you may download a membership application from the website at www.sunparlourcurling.com/curling/Attachment.aspx?Id=148
Apply before April 30, 2010 to avoid the HST.
That means that, should next year's Board decide to increase rates, you will avoid that increase by having paid before April 30. You will also pay only the 5% GST instead of the 13% HST.
Why the April 30 deadline when the HST does not come into effect until July 1? The government's Transition Rules state that fees collected between May 1 and July 1 will be subject to the HST for that portion of the membership that falls after July 1, 2010. In our case that is the entire fee.
Note that this offer extends to everyone, including new club members. A new club member is someone who has never been a member of Sun Parlour Curling Club. A returning member is someone who was a member in the past, has been away for three or more years, and is renewing his/her membership.