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XXXXXGabrielle Nadeau
Charities, NPOs and Educational Services Unit
Excise and GST/HST Rulings Directorate
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January 27, 2000Case: 13509
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Subject:
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Section 9 of Part III of Schedule V
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This is concerning a facsimile you sent us on November 3, 1999 regarding the exemption provided in section 9 of Part III of Schedule V to the ETA.
Background Facts
A self-employed teacher provides tutoring services to adults who are enrolled at XXXXX which is a program that is approved by XXXXX and XXXXX. In telephone conversations of January 11 and 18, 2000, you confirmed to me that the teacher provides tutoring in courses that follow a curriculum designated by a school authority. The education program which XXXXX XXXXX provides, helps adult students to get their grade 12 diploma. The self-employed teacher will invoice XXXXX XXXXX for his services of tutoring.
Questions
1. Is the supply offered by the self-employed teacher exempt under section 9 of Part III of Schedule V, whether he provides one-on-one instruction, or instruction provided to a group or classroom?
2. Are the supplies made by XXXXX XXXXX exempt?
Answers
1. Section 9 of Part III of Schedule V exempts a service of tutoring or instructing an individual in a course that follows the curriculum of a school authority. Since the supply of tutoring provided by the self-employed teacher is in a course that follows a curriculum designated by a school authority, the supply will be exempt under section 9 of Part III of Schedule V. We are aware that section 9 applies to a service of tutoring or instructing "an individual". However, as set out in the Interpretation Act, any reference to the singular also applies to the plural in interpreting statutes. Therefore, we interpret "individual" as including "individuals".
2. As we have no information on XXXXX XXXXX and as discussed in our telephone conversation of January 11, 2000, we cannot confirm the tax status of the supplies provided by XXXXX XXXXX. However, we will be pleased to review the question if we receive more information on the subject.
Should you have any further questions or require clarification on the above matter, please do not hesitate to contact me at (613) 952-0329.
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