News and Insights

CRA GST/HST Info Sheets re: Specially Designed Training

Tax Development Jan 14, 2011

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:  

  1. the training must be specially designed to help an individual cope with the effects of the disorder or disability or to alleviate or eliminate those effects;
  2. the training must be provided to the individual with the disorder or disability or to a person who provides personal care or supervision otherwise than in a professional capacity to the affected individual, such as a parent or caregiver; and
  3. one of the following conditions applies:

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.   

CRA GI-112, "Specially Designed Training to Assist individuals with a Disorder or Disability"

CRA GI-113, “Specially Designed Training to Assist Individuals with Autism”