GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019

Range of school authorities

4. A school authority may operate a publicly funded elementary or secondary school or a private elementary or...

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Scope of exclusion for kindergarten programs

Example 1

Children in Province A must be 4 years old by December 31 in order to enter their first...

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Test is based on intent

10. ... Since the wording is “provided primarily for” rather than “provided primarily to”, this condition will be...

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Meaning of extra‑curricular activities

14. The Act does not define the term extra‑curricular activity. For purposes of section 3 of Part III...

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Example of shop student providing repair services

Example 4

A school authority supplies auto repair services that are performed by students as...

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Supplies of transportation services to other school authorities may be exempt under Sched. V, Pt. VI, s. 2

20. Supplies of transportation services...

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Students may not necessarily be taking the courses as part of a diploma program

23. The supply of a service of instructing in credit courses made...

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Can apply to student club memberships or 3^rd-party suppliers

25. Examples of the supplies referred to in section 7.1 of Part III of Schedule V...

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No requirement that supplier be a school authority

34. Although section 18 of Part V of Schedule VI is similar to section 8 of Part III of...

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Separate supply of course materials not exempted under s. 11

44. If the supply of course materials is a separate supply from the exempt supply of...

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Meaning of program

54. A program is more than a miscellaneous collection of courses that relate to a given topic or area or that have been grouped...

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