GST/HST Memorandum 20-5 “School Cafeterias, University and Public College Meal Plans, and Food Service Providers” December 2019

“Primarily to students”

3. The phrase “primarily to students” means that where a school cafeteria supplies food and beverages (other than...

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Determination of 10-meals weekly test using average retail meal price

19. The calculation of whether the amount payable for a meal plan is enough...

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Example of exempt supply to university

Example 4

University ABC offers a qualifying meal plan that provides students with lunch and dinner every...

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