GST/HST Memorandum 20-4 “Vocational Schools and Courses” December 2019

Typical attributes of vocational school

4. An organization that qualifies as a vocational school generally exhibits a number of the following...

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Example of non-qualifying body

Example 2

An organization was established to develop and administer a national examination for emergency...

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Example of requirement for testing and attestation

Example 6

A vocational school offers a diploma program in computer programming, which is...

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CRA indicated (at para. 55) that the supply of solo and dual flight time by a flight school to would-be pilots can qualify as exempt vocational...

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