Tax Status Chart

A

Comments

• short term (less than 30 days) and over $20/day or $140/week

Taxable (13%)

• Long term (30 days or over) with continuous occupancy

• Compulsory fee included in tuition

• Other (staff, alumni, etc.)

• Production (recording, editing, etc.)

• Duplication

• published for educational, technical, cultural or literacy purposes and contain no advertising

• blank exercise books, catalogues, directories

• donated or used textbooks

• 20 cents or less per transaction

• greater than 20 cents per transaction

• hardware

• software (off the shelf)

• software (custom)

D

• consumed outside Ontario

• consumed outside Canada

• basic groceries

• student meal plans (must meet min. $ requirements)

• snacks and prepared foods

• other (restaurant meals)

• long term (30 days or over)

• short term (under 30 days)

• long term (30 days or more with continuous occupancy)

• short term (less than 30 days)

• where client brings goods for production

• where university originates, produces and sells goods

• for resident students

• all other

• if total charge is $.20 or less

• if total charge exceeds $.20

• where client brings in goods for production

• where university originates, produces and sells goods

• primarily for those under 14 years of age

• all others

• where client brings in goods for production

• where university originates, produces and sells goods

• custom designed (single copy)

• produced and sold in quantity

• long term (30 days or more with continuous occupancy)

• short term (less than 30 days)

• to amateur performances or competitions

• to professional performances or competitions

• previously used in a non-commercial activity (e.g. in academic dept)

• previously used in commercial activity (e.g. residence)

• production

• duplication