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.