CRA finds that a course prepping students to write an English proficiency test was not GST/HST exempt
CRA found that the supply by a private corporation of instruction in a preparation course for the students’ writing of the International English Language Testing System (IELTS) test did not qualify as “language courses that form part of a program of second-language instruction in either English or French” as required under ETA Sched. V, Pt. III, s. 11, so that such supply was not exempt.
Neal Armstrong. Summary of 27 September 2018 Ruling 187397 under ETA Sched. V, Pt. III, s. 11.