Fees Related to Education

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In general, GST and QST are not applied on:

  • tuition or exam fees related to:
    • professional development courses
    • second-language courses in English or French
    • courses at the elementary or secondary level
    • courses leading to a diploma
    • courses necessary to maintain or improve an accreditation or professional title recognized by a regulatory body 
  • certain meals in:
    • school cafeterias
    • public universities and colleges
  • rental of educational materials to elementary and secondary school students
  • school transport services for elementary and secondary school students
  • services or fees for courses leading to a diploma

However, the following are generally taxable:

  • courses related to sports, games or other activities whose main objective is recreation
  • food and beverages provided:
    • by means of a vending machine
    • for a reception, conference, meeting, party, similar private activity or other occasion or special event

For more information, see the brochure General Information Concerning the QST and the GST/HST (IN-203-V).

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