The Canada Revenue Agency recently issued a series of memoranda to address the tax status of various types of educational services and the application of the Excise Tax Act to these supplies, including:
The memoranda provide information on the exemptions related to educational services under Schedule V, Part III of the Excise Tax Act. In particular, the memoranda provide relevant definitions, examples of exempt and taxable services, and the eligibility of the organization to claim input tax credits and/or a public service bodies’ rebate on purchases related to these supplies.