CRA considers on-line seminars generally to be a supply of property rather than a service for GST/HST purposes

CRA has developed a list of factors that are generally present when an on-line supply by a school authority is a “service of instructing,” exempted from GST/HST under Sched. V, Pt. III, s. 8, rather than a supply of “intangible personal property,” including that there is systematic instruction, monitoring or supervision provided over an extended period (e.g., weeks or months) with homework, and with assessment of competency upon completion (with the potential to flunk), and with successful completion of one activity being a prerequisite to moving onto the next level.

On the other hand, there generally is a supply of intangible personal property (e.g., admission to a workshop or seminar) where there is little individualized interaction with the participant and with mere attendance (over the activity period of a few hours or a few consecutive days) being sufficient for the participant to receive evidence of successful completion of the activity (whose purpose is merely to provide information to, or to facilitate the exchange of information amongst, participants).

Neal Armstrong. Summary of Excise and GST/HST News - No. 98 under ETA Sched. V, Pt. III, s. 8.