New publications on education in the GST/HST Memoranda Series

New publications on education in the GST/HST Memoranda Series

This week the Canada Revenue Agency released several publications on education-and GST/HST:

GST/HST Memorandum 20-1 – School Authorities – Elementary and Secondary Schools (December 2019)
GST/HST Memorandum 20-2 – Public Colleges (December 2019)
GST/HST Memorandum 20-3 – Universities (December 2019)
GST/HST Memorandum 20-4 – Vocational Schools and Courses (December 2019)
GST/HST Memorandum 20-5 – School Cafeterias, University and Public College Meal Plans, and Food Service Providers (December 2019)
GST/HST Memorandum 20-6 – Tutoring and Equivalent Services (December 2019)
GST/HST Memorandum 20-7 – Second-language Instruction (December 2019)
GST/HST Memorandum 20-8 – Educational Services Made to a Non-resident (December 2019)
GST/HST Memorandum 20-9 – Election to Make Exempt Supplies of Educational Services Taxable (December 2019)

The CRA’s comments also apply in the context of the QST with the necessary adaptations.

Categories: Educational Services, GST/HST/QST, Schedule V, Part III, Educational Services, Schedule VI, Part V, Exports, Title I, Chapter III, Division III, Educational Service (sections 120 - 135), and Title I, Chapter IV, Division V, Supply Shipped Outside Quebec (sections 179 - 191.11).