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).