Dear sir:
This is in response to your letter of January 6, 1993, to XXXXX concerning the application of GST to supplies of dance instruction by private dance studios. We regret the delay in replying.
Facts
Request
Will supplies of dance instruction or administering examinations in respect of dance instruction be exempt of GST under section 8 of Part III of Schedule V to the ETA if the dance instruction:
(a) follows a nationally recognized syllabus such as the XXXXX or the XXXXX where certificates are issued to students upon successful completion of the exam that certifies that the students have passed the syllabus exam; and
(b) is solely for recreational purposes.
Response
Section 8 does not refer to the XXXXX or the XXXXX Nor does it exempt courses that are taken solely for recreational purposes.
Section 8 exempts, among other things, a supply by a vocational school of a service of instructing individuals in, or administering examinations in respect of, courses leading to certificates or diplomas that attest to the competence of individuals to practise or perform a trade or vocation, where the document, class or rating is prescribed by federal or provincial regulation, the supplier is governed by federal or provincial legislation respecting vocational schools, or the supplier is a non-profit organization or a charity.
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