4 January 2001 GST/HST Interpretation 33347 - "Educational Camps" Supplied by University

This is in reply to your draft memo addressed to XXXXX, GST/HST Technical Advisor, XXXXX TSO regarding five Spring Educational Camps (the Camps) offered to groups of elementary students (grades 6, 7 and 8) by XXXXX (the University) during the months May through June. The five Camps provide recreational activities (generally, three days), module materials, accommodation (generally, two nights - extended stay available at extra cost), meals, snacks and a camp T-shirt for an all inclusive fee of XXXXX per person. The Office of Conference Services of the University invoices the elementary school for this fee.

XXXXX

It is our understanding from information provided in your memo, from University promotional materials, and from correspondence from XXXXX, that the five Camps consist of:

•   Science Camp - co-hosted by the University Faculty of Mathematics and Sciences, all aspects of science presented as fun, educational and understandable, six modules: chemistry physics, biology, earth sciences, astronomy, mathematics and recreation and instruction;

•   ArtMedia Camp - integrated art education and recreation program focusing on visual art, theatre and moving images using video technology and film elements;

•   Drama Camp - drama and theatre production;

•   Leadership Camp - personal, leadership and team skills development; and

•   Nature Camp, - native habitat, ecosystems and wildlife exploration.

Instructors may be university students or local professionals and all have expertise in the particular subject matter that they are instructing.

Finally, a representative from a local school board has advised that, in order to register elementary students for a field trip such as the "Educational Camps" supplied by the University during the school year, the content of the field trip must follow the provincial educational curriculum. That is, teachers must justify to the principal that the content satisfies the expectations section of the provincial educational curriculum. Also, the students usually demonstrate the knowledge that they have acquired either by writing a report or by performing an activity or test.

You have requested our view as to whether:

1. the supply of the Camps by the University to the elementary schools is a single supply or multiple supplies?

2. the supply of the Camps by the University (a public institution) is exempt under section 9 of Part III of Schedule V?

Response

1. As set out in your draft memo, Policy Statement P-077R, Single and Multiple Supplies, poses some considerations to determine whether the goods and services provided together constitute one supply or separate supplies.

I. If the recipient did not receive all of the elements, would each element, in itself, and in the context of this transaction, be of any use to the recipient?

Each element (e.g., course materials, meals, snacks and accommodation), in itself, and in the context of this transaction, would not be of any use to the recipient. This indicates a single supply.

II. Is the provision of a particular element contingent on the provision of another element?

Students would not reside at the university if they were not receiving the service of instruction. Moreover, the students are required to reside at the university in order to receive the instruction. The provision of course materials is contingent on the supply of instruction. This indicates a single supply.

III. Is the recipient made aware of the specific elements (in detail) that are part of the package?

Notwithstanding that the course calendar lists the specific elements, the course calendar and the sample invoice cite an all-inclusive fee (e.g. XXXXX @ student). We appreciate that the all inclusive fee represents partial recovery for costs in providing all elements comprising the supply of instruction, however, this fact does not, in itself, preclude the University from making a single supply of instruction.

Therefore, we would agree that the information provided concludes that the elements which comprise the supply of instruction provided by the University to the elementary schools in return for the per person fee of XXXXX constitutes a single supply.

2. Paragraph 9(a) of Part III of Schedule V to the ETA sets out, in part, that a supply of a service of tutoring or instructing an individual in a course that follows a curriculum designated by a school authority is exempt. As you are aware, the exemption does not set out any requirement related to the nature of the supplier.

As mentioned in your draft memo, the tutoring or instructing need not be limited to material contained in the course but could also include tutoring or instructing in general concepts dealing with the relevant subject matter in order to assist students to understand the material contained in a course designated by a school authority. For example if a student receives tutoring or instruction in general science concepts to assist with material in a science course that follows the provincial science curriculum, that tutoring or instruction is exempt under paragraph 9(a) of Part III of Schedule V. In order for the exemption to apply, it must be evident that there is some connection between the supply of the instruction or tutoring in question, and the curriculum designated by a school authority.

After reviewing the summary of the provincial elementary curriculum for grades 1 - 8 (1998) set out in attachments to your memo and on the provincial Ministry of Education web site, we agree with your conclusion that:

•   Science Camp instruction follows the Science and Technology curriculum;

•   ArtMedia Camp instruction follows the Arts curriculum;

•   Drama Camp instruction follows the Art curriculum;

•   Leadership Camp instruction follows the Health and Physical Education curriculum; and

•   Nature Camp follows the Science and Technology curriculum.

Therefore, the supply of the Camps by the University is exempt under section 9 of Part III of Schedule V to the ETA.