• Definition Courses vs. Seminars and Workshops

• Sales Tax Assessment Matrix on Domestic Conventions (Conferences, Symposiums, etc.)

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The following activities are EXEMPTED from sales tax (exempted supplies):

• Some Financial Services for GST/HST purposes;
• Intellectual property (e.g. licenses on patents), unless the supply of intellectual property is supplied to a non-resident of Canada (Qu茅bec). In that case, the supply would be zero-rated for GST/HST and QST purposes.

Zero-Rated Supplies

NO TAX is charged on zero-rated supplies, examples of which are following:

• Exported Goods and Services;
• Basic Groceries;
• Most Medical Devices;
• Most Agricultural and Fishing Products;
• Farm Livestock Transportation where origin/destination is outside Canada
• Some Financial Services for QST purposes.

Public Service Bodies

看片视频 University, as a registered charity and educational institution, is considered a public service body and therefore most goods and services provided by the University are tax exempt. If a supply is exempted under the rules for public service bodies, tax cannot be charged, unless a particular provision makes it taxable.

The following supplies of goods and services are not exempt and are therefore TAXABLE:

• New Goods and Related Services (example: item manufactured by 看片视频 from raw materials purchased);
• Goods purchased for resale (example: computers sold by 看片视频 Computer Store (MCS) to students/staff for personal use);
• Capital Property used primarily (50%) in a Commercial Activity (example: sales of computers or cash registers previously used by 看片视频 Bookstore);
• Rentals of Real Property for less than 30 days;
• Rentals of Real Property, where the election of section 211 of the ETA is made;
• Seminars, Conferences, Workshops by a University;
• 看片视频 to a Place of Amusement (films, musical performances...);
• Memberships that supply taxable goods and services.
• Non-credit courses primarily for recreation.

Educational Services Rules

Educational (and related) services are taxable , UNLESS they appear in the list below:

• "Credit" courses offered by the University;
• Courses that form a part of a program of two or more courses that are approved by a Committee (must be less than 50% recreational);
• Courses that lead to, upgrade or maintain a professional designation (recognized by a Provincial Regulatory Body);
• Music Courses;
• Tutoring services for exempt courses;
• Official Second Language (English or French) Instruction;
• Tuition;
• Compulsory Student Fees (e.g. registration, athletics, transcript);
• Incidental fees where the nominal consideration rule applies;
• Residence Rooms;
• Meal plans (where the amount for the plan is sufficient to provide a student with at least 10 meals per week for the period of the plan, which must be at least one month).

Nominal Consideration Rule

As stated above, the sale of new goods is a taxable supply, however if the selling price is for nominal consideration, it is EXEMPT. Nominal consideration is defined as providing a good or service at or below its direct cost (i.e. doesn't include University labour costs, overhead or capital costs).

Nil Consideration Rule

If all or substantially all (over 90%) of the supplies of property or service are normally provided for no consideration (i.e. free), then all the supplies are EXEMPTED.

Amateur Performance & Events Exemption

If 90% or more of the performers, athletes, competitors participate in a performance/event for no consideration (free, i.e. no monetary reward or direct compensation/remuneration) AND the event has not been represented or advertised as one featuring paid professionals, admission/ticket sales are EXEMPT.

Recreational Program Exemption

Where an otherwise taxable recreational program is primarily intended for children 14 years of age or under, under privileged, or the physically/mentally disabled, it is EXEMPT. This exemption is only maintained if there is no overnight supervision involved for a substantial portion of the program.