Training Offered to Individuals with a Disorder or Disability
The supply of a training service to individuals (children or adults) with a disorder or disability, such as autism, anorexia, bulimia or dyslexia, is generally exempt from GST and QST.
For the exemption to apply, the goal of the training must be to help these individuals better live with their disorder or disability, or to alleviate or eliminate its effects. The exemption may also apply if training is provided to a person who provides care or supervision otherwise than in a professional capacity, such as a parent or tutor. In all cases, one of the following conditions must be met:
- A physician, a medical practitioner, a registered nurse or a social worker, acting in the course of a professional-client relationship, has certified in writing that the training is an appropriate means to assist the individual in coping with the effects of the disorder or disability or to alleviate or eliminate its effects.
- The training is supplied by the federal or provincial government.
- The person who provides or acquires training receives total or partial funding from the federal or provincial government or from an organization administering a government program targeted at assisting individuals with a disorder or disability.
To be tax-exempt, the training must not be similar to training ordinarily given to individuals who do not have a disorder or disability (for example, general training on physical health or nutrition).
In addition, any training provided to individuals with a disorder or disability is exempt from GST and QST if it is supplied by:
- a registered charity
- a physician
- a registered nurse, acting in the course of a professional-client relationship
- a medical practitioner, such as a psychologist or a speech-language pathologist
- a social worker, acting in the course of a professional-client relationship
For further information on how the GST and QST apply to the supply of training services provided to individuals with a disorder or disability, contact us.