![]() The exemption under section 9 of Part III of Schedule V does not apply to services of tutoring or instructing individuals in courses offered at the post-secondary level (for example, college-level courses).ħ. Section 9 of Part III of Schedule V applies to services of tutoring or instructing individuals in courses offered at the elementary or secondary school level. For information on the requirements that must be met in order to qualify as a school authority, refer to GST/HST Memorandum 20-1, School Authorities – Elementary and Secondary Schools.Ħ. For the purposes of the Act, the term province is interpreted to include a territory of Canada.ĥ. Subsection 123(1) defines school authority to mean “an organization that operates an elementary or secondary school in which it provides instruction that meets the standards of educational instruction established by the government of the province in which the school is operated”.Ĥ.
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