19 July 2007 GST/HST Ruling 64638 - XXXXX

Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence.

Dear XXXXX:

Thank you for your letter XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the XXXXX (the Society). We apologize for the delay in responding to your enquiry.

All legislative references are to the Excise Tax Act (ETA) and the regulations thereunder, unless otherwise specified.

Statement of Facts

We understand that

1. The Society was incorporated under XXXXX.

2. The Society is a registered charity within the meaning assigned under subsection 248(1) of the Income Tax Act and therefore a charity for purposes of the GST/HST.

3. The Society operates the XXXXX (the Centre) in XXXXX. The Centre offers a range of skills training certificate and diploma programs that transfer to many local colleges and universities.

4. XXXXX.

5. XXXXX

XXXXX.

6. XXXXX

XXXXX.

7. XXXXX.

8. XXXXX.

9. XXXXX

XXXXX.

10. XXXXX

XXXXX.

11. XXXXX.

Ruling Requested

You would like to know if the Society meets the definition of "public college", as that term is defined in subsection 123(1).

Ruling Given

Based on the facts set out above, we rule that the Society does not meet the definition of "public college", as that term is defined in subsection 123(1).

This ruling is subject to the qualifications in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. We are bound by this ruling provided that none of the above issues are currently under audit, objection, or appeal, that no future changes to the ETA, regulations or our interpretative policy affect its validity, and all relevant facts and transactions have been fully disclosed.

Explanation

A "public college" is defined in subsection 123(1) as "an organization that operates a post-secondary college or post-secondary technical institute

a) that receives from a government or a municipality funds that are paid for the purpose of assisting the organization in the ongoing provision of educational services to the general public, and

b) the primary purpose of which is to provide programs of instruction in one or more fields of vocational, technical or general education."

As indicated in GST/HST Policy Statement P-186R Funding for Public Colleges (enclosed), in order for a facility in Canada to be considered a college or a technical institute, it must be established and operated pursuant to the relevant federal or provincial legislation governing the establishment of "colleges" or "technical institutes".

The Society has not been designated under XXXXX. Therefore, it is not considered to be established and operated pursuant to the relevant federal or provincial legislation governing the establishment of "colleges" or "technical institutes" and for GST/HST purposes does not meet the definition of "public college".

If you require clarification with respect to any of the issues discussed in this letter, please call me directly at (613) 954-4206.

Yours truly,

Carol A. Gaudet
Charities, Non-profit organizations and Educational Services Unit
Public Service Bodies and Governments Division
Excise and GST/HST Rulings Directorate

XXXXX

2007/07/05 — RITS 65377 — Application of the GST/HST to the Affairs of the [Non-profit Corporation]