7 December 2016 Ruling 158637

A registered charity which is also registered for GST/HST purposes charges employers or sponsors fees for providing training to apprentices and...

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A registered charity, which is also registered for GST/HST purposes, charges employers or sponsors fees for providing training to apprentices,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Training services provided by a registered charity to apprentices and supplied to employers or sponsors were exempted under Sched. V, Pt, V.1, s. 1.

After finding that a cancellation fee charged by a registered charity was not subject to GST/HST, CRA stated:

Under subsection 232(1), where a...

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