Section 2
Administrative Policy
GST/HST Memorandum 20-6 “Tutoring and Equivalent Services” December 2019
Meaning of music lessons
18. Music lessons include lessons that develop skills in musical performance (involving the use of the human voice or musical instruments), conducting an orchestra or musical composition. Music lessons also include courses or lessons in music theory, which are designed to result in a progression or development of music skills towards pre-set goals or objectives. All levels of such music lessons are exempt and they are not subject to the immediate mandatory prerequisite requirements … in paragraph 9(c) … .
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part III - Section 11 | 891 |