The Canada Revenue Agency (CRA) recently issued GST/HST Memorandum 21-1 to provide guidance on the GST/HST exemption available for the supply of certain child care services under Section 1, Part IV, Schedule V of the Excise Tax Act.
Amongst others, the Memorandum provides examples of child care service providers, qualifying child care services, as well as information on how to examine a supply consisting of multiple elements to determine if a qualifying child care service has been provided.