School Authority

Administrative Policy

GST/HST Memorandum 20-1 "School Authorities - Elementary and Secondary Schools" December 2019

Range of school authorities

4. A school authority may operate a publicly funded elementary or secondary school or a private elementary or secondary school (regardless of whether it was established and is operated on a non-profit or for-profit basis). In addition, a school authority may be a non-profit organization (NPO), a public institution, a government or a board of education established by provincial legislation.