Registration / tuition fees collected on non-credit courses are GST-taxable unless the course falls into one of the following exempt categories:
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.
GST applies on the registration fee to a conference, a seminar or like event, even where the participant receives CE hours.
GST applies to admission fees to diners, performances, fundraising events and other like events, unless the fee entitles the participant to either:
GST applies to all space rental fees including booth rental fees.
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.
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|
For further details, please refer to the information bulletins listed below. If unit requires further assistance, please contact your College's financial analyst.