Collection of registration, tuition and similar fees

Non-credit Courses:

Registration / tuition fees collected on non-credit courses are GST-taxable unless the course falls into one of the following exempt categories:

1. courses leading to or for maintaining or upgrading a professional or trade accreditation or designation recognized by a regulatory body;
2. courses leading to certificates, diplomas, or similar documents that attest to the competence of the individual to practice in a trade or vocation;
3. language courses that are part of a program of second-language instruction;
4. courses that are part of an approved program consisting of two or more courses (other than recreational courses) and
5. a course or other instructional activity where it is expected that more than 50% of the participants will be either underprivileged individuals or children under the age of 15 years old.
6. a course that is approved for credit or follows a curriculum of a school authority.

Please note that the above exemptions are available only if the event qualifies as a course. To qualify as a course, for GST purposes, the Canada Revenue Agency (CRA) requires that the participant’s competency in the course material is tested (e.g., graded exams or assignments are given or there are other means used to test participants). If the participants are not graded, the event would be considered more in the nature of a seminar or similar event and would be subject to GST. The above exemptions are not available if the event is more in the nature of a conference, seminar or similar event, even where the participant receives continuing education (CE) hours.

For events that meet CRA's definition of a course, for each of the above categories, specific criteria must be met to qualify for the exemption. Refer to the information bulletin noted below for further details.

Conferences, seminars and similar events

GST applies on the registration fee to a conference, a seminar or like event, even where the participant receives CE hours.

Diners, performances, fundraising events and other like events

GST applies to admission fees to diners, performances, fundraising events and other like events, unless the fee entitles the participant to either:

1. be a spectator at an amateur event (refer to information bulletin noted below for further details) or
2. an official charity tax receipt.  In this case, the full admission fee is GST-exempt even if the charity receipt is not issued for the full amount of the admission fee.

Space rental (including booth rentals)

GST applies to all space rental fees including booth rental fees.

Sponsorship

GST does not apply to sponsorship funds unless the sponsor receives something tangible in exchange (e.g., conference tickets, free meals, booth rentals, room rental, etc.). If the sponsor is charged separately for these ‘tangible' items, GST will apply on the separate fee.  In cases where there is no separate fee (e.g., the sponsor is provided with these ‘tangible' items as part of their sponsorship funding), GST would apply only where the value of these ‘tangible' items account for more than 10% of the total sponsorship contribution.  In this case,  a reasonable portion of the sponsorship fee must be allocated to the taxable items and GST would apply on this portion. 

Remittance of tax

All GST and PST receivable and / or collected must be deposited (e.g., credited) to the appropriate CFOAPAL as follows:

GST:	1-100052-your organ. code - 20101 - your program code
PST:	1-100134-your organ. code - 20103 - your program code

Further information

For further details, please refer to the information bulletins listed below.  If unit requires further assistance, please contact your College's financial analyst.  

Information bulletins

• July 6, 2004 - Fact Sheet: GST on courses, conferences, seminars, workshops and similar events
• July 6, 2004 - Fact Sheet: GST on admission fees to sporting, theatrical and other similar events - Amateur event exemption