GST/HST Rulings and
Interpretations Directorate
Place Vanier, Tower C, 10th Floor
25 McArthur Avenue
Vanier, Ontario
XXXXX K1A 0L5
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Subject:
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XXXXX concerning a review of the draft response to XXXXX dated March 27, 1997
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The draft response is an amendment to a ruling issued November 1, 1996, and provides information on the changes to "claim periods" for non-registrant public service body rebates. We have reviewed the response and it is our opinion that the information presented is correct.
Regarding the supply of instruction in courses that are approved for a partial credit by a school authority, we have reviewed paragraph 9(a) of Part III of Schedule V to the ETA, and it is our opinion that the supply of instruction in such courses are exempt. Pursuant to paragraph 9(a), the course must be approved for credit by a school authority. Note, as long the course is approved for credit by the school authority, and regardless of whether that credit is a fraction, a single, or a multiple credit, the supply of instruction in that accredited course will be exempt.
For example, an organization arranges with a school authority to provide instruction, to students, in an extra-curricular math course. The school authority determines that the course is worth a half credit towards its secondary graduation diploma. Pursuant to paragraph 9(a), the supply of instruction in the extra-curricular math course provided by the organization to students of the school is exempt.
Should you have any further questions or require clarification on the above matter, please do not hesitate to contact Dwayne Moore, Rulings Officer, at (613) 954-4206.
Yours truly,
Michael Place
A/Manager
Charities, NPOs and Educational Services
Public Service Bodies and Government
GST/HST Rulings and Interpretations Directorate
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M. Place
D. Moore
J. A. Venne |
Legislative References: S. 259, S. 9/Pt. III/Sch. V
NCS Subject Code(s): R11905-1
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