GST/HST Memorandum 20-2 “Public Colleges” December 2019

Meaning of “post-secondary”

5. In order for a college or technical institute to qualify as post-secondary, its normal admission standards must...

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Example of regulatory body requirement not satisfied

Example 5

Corporation A charges a fee for administering an exam and issuing a certificate in...

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Example of exempted course taken by non-diploma student

Example 5

Public College P offers a variety of courses to the general public through its...

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Example of recreational course exclusion

Example 7

Public College A offers a program consisting of 3 courses in model train building. These...

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