The Canada Revenue Agency has issued two new info sheets that explain how the GST/HST applies to training that is specially designed to assist individuals with a disorder or disability. Examples of disorders or disabilities include autism, post-traumatic stress disorder, anorexia, bulimia, dyslexia and Alzheimer’s disease.
Effective February 27, 2008, supplies of training services provided to children and adults with a disorder or disability or to a person that provides personal care or supervision to those individuals are exempt from GST/HST, where certain conditions are met.
The specially designed training must meet the following conditions:
For example, the conditions above would be met if financial assistance is provided by a provincial government to parents of a child with a disorder or disability for the purpose of acquiring specially designed training.