University of Saskatchewan

Financial Services Division (FSD)

GST - Photocopies

To: Deans, Department Heads, Directors and Administrative Assistants

From: Tracey McHardy, Manager - Taxation

Date: June 15, 2000

Re: GST - Photocopies

Effective July 1, 2000, units on campus that provide photocopy services to external clients, which include students, must now charge the 7% GST.

No GST is to be charged for photocopy services billed to another University department or unit.

The above requirement is in response to a change in Canada Customs and Revenue Agency's policy. The new Canada Customs and Revenue Agency's policy statement on the supply of photocopies is located at the following web site:

After reading the relevant policy statement, if you have any specific questions about the changes, please contact the writer at 966-2461 or via email

Yours truly,

T. McHardy, C.A.