![]() Courses that are approved for credit by a school authority are generally courses offered at the secondary school level. Under paragraph 9(a) of Part III of Schedule V, a supply of a service of tutoring or instructing an individual in a course that is approved for credit by, or that follows a curriculum designated by, a school authority is an exempt supply.ĩ. Courses approved for credit by, or that follow a curriculum designated by, a school authorityĨ. For example, the recipient of the supply may be the parent of the individual (the student) being tutored. The recipient of a supply generally means the person who is liable to pay the consideration for the supply. In order for the exemption in section 9 of Part III of Schedule V to apply, a supply of a service of tutoring or instructing must be rendered to an individual, but the recipient of the supply need not be that individual. The exemption under section 9 of Part III of Schedule V does not apply to services of tutoring or instructing individuals in courses offered at the post-secondary level (for example, college-level courses).ħ. Section 9 of Part III of Schedule V applies to services of tutoring or instructing individuals in courses offered at the elementary or secondary school level. For information on the requirements that must be met in order to qualify as a school authority, refer to GST/HST Memorandum 20-1, School Authorities – Elementary and Secondary Schools.Ħ. For the purposes of the Act, the term province is interpreted to include a territory of Canada.ĥ. Subsection 123(1) defines school authority to mean “an organization that operates an elementary or secondary school in which it provides instruction that meets the standards of educational instruction established by the government of the province in which the school is operated”.Ĥ. a course the successful completion of which is mandatory for admittance into a particular course described in paragraph (a) or (b) and not for admittance into any other course that is a prerequisite to the particular course”.ģ.a course that is a prescribed equivalent of a course described in paragraph (a) or.a course that is approved for credit by, or that follows a curriculum designated by, a school authority.Section 9 of Part III of Schedule V exempts “a supply of a service of tutoring or instructing an individual in These exemptions are listed in Part III of Schedule V. Supplies of many educational services, as well as certain specific supplies of related property and services, are exempt from the GST/HST. If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B‑103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province.ġ. The GST applies in the rest of Canada at the rate of 5%. The HST applies in the participating provinces at the following rates: 13% in Ontario and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island. ![]() ![]() Reference in this publication is made to supplies that are subject to the GST or the HST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1‑855‑666‑5166. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.įor listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1‑800‑567‑4692. GST/HST Memorandum 1-4, Excise and GST/HST Rulings and Interpretations Service, explains how to obtain a ruling or an interpretation and lists the GST/HST rulings centres. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. If this information does not completely address your particular situation, you may wish to refer to the Act or relevant regulation, or call GST/HST Rulings at 1-80 for additional information. The information in this publication does not replace the law found in the Act and its regulations. In this publication, all legislative references to the “Act” are to the Excise Tax Act, unless otherwise specified.
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