To determine whether the sale of a good or service to an external customer is taxable, please consult the chart below.

A B C D E F G H I L M N O P R S T U V W

A

Comments

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

Taxable (13%)

  • Long term (30 days or over) with continuous occupancy
Exempt
Admission Fees Taxable
Alcoholic Beverages Taxable
Application Fees Exempt
Athletics Memberships
  • Compulsory fee included in tuition
Exempt
  • Other (staff, alumni, etc.)
Taxable
Audio Tapes
  • Production (recording, editing, etc.)
TBA
  • Duplication
Taxable
Audio Visual Equipment Rental Taxable
B HST
Beverages Taxable
Books
  • published for educational, technical, cultural or literacy purposes and contain no advertising
Taxable
  • blank exercise books, catalogues, directories
Taxable
  • donated or used textbooks
Exempt
C Comments
Catering Taxable
Certified copies of academic documents Taxable
Child Care Services Exempt
Classroom Supplies Taxable
Clothing Taxable
Coin Operated Photocopy Services
  • 20 cents or less per transaction
Exempt
  • greater than 20 cents per transaction
TBA
Coin Operated Laundry Services Exempt
Commission from Vending Machines or Ticket Sales Exempt
Computers
  • hardware
Taxable
  • software (off the shelf)
Taxable
  • software (custom, e.g. custom programs or web development)
Exempt
Confectionery Taxable
Conferences Taxable
Consulting Services Exempt (except in certain circumstances, e.g. if it involves teaching or supervising non-educational services)
Convocation Fees Exempt
Counselling Services Exempt
Course Description    (individual) Taxable
Course Manuals Taxable
Courses (credit) Exempt
Cover Charges Taxable

D

Comments
Damage Fees (student) Exempt
Day-care Services Exempt
Desktop Publishing Services Taxable
Diagnostic Testing Services Exempt
Diploma Replacement Taxable
Donated Goods Exempt
Drugs, Prescription Exempt
E Comments
Equipment Rental Taxable
Exported Goods and Services
  • consumed outside Ontario
Taxable
  • consumed outside Canada
Exempt
F HST
Fax Services Exempt
Field Trip Fees (course related) Exempt
Fines (parking, library) Exempt
Food
  • basic groceries
Exempt
  • student meal plans (must meet min. $ requirements)
Exempt
  • snacks and prepared foods
Taxable
  • other (restaurant meals)
Taxable
G Comments
Giftware Taxable
Gift Certificates Exempt
Graduate Referral Service Exempt
H Comments
Health and Beauty Aids Taxable
Housing Rentals
  • long term (30 days or over)
Exempt
  • short term (under 30 days)
Taxable
I Comments
Ice Rentals (Athletics) Taxable
ID Cards (original and replacement) Taxable
Inter-Library Loan Service Exempt
Internet Services Exempt
L Comments
Lab Analysis Service Exempt
Lab Coats Taxable
Lab Manuals Taxable
Laminating Service Taxable
Land Sales Taxable
Laundry  (coin-op) Exempt
Letters of Permission Taxable
Library Overdue Book Fines Exempt
Literature Searches Exempt
Locker Rentals Taxable
M Comments
Manuals – Lab, Classroom Taxable
Mailing Labels Taxable
Meal Plans (must meet minimum dollar values) Exempt
Meeting Rooms:
  • long term (30 days or more with continuous occupancy)
Exempt
  • short term (less than 30 days)
Taxable
N Comments
Non-Credit Course Fees Taxable
O Comments
Office Supplies Taxable
Overhead Transparencies
  • where client brings goods for production
Taxable
  • where university originates, produces and sells goods
Taxable
P Comments
Parking
  • for resident students
Exempt
  • all other
Taxable
Patents Exempt
Photocopies
  • if total charge is $.20 or less
Exempt
  • if total charge exceeds $.20
Taxable
Photographic Services Taxable
Printed Matter Taxable
Printing Services
  • where client brings in goods for production
Taxable
  • where university originates, produces and sells goods
Taxable
R Comments
Recreational Instruction
  • primarily for those under 14 years of age
Exempt
  • all others
Taxable
Rentals, Equipment Taxable
Research Contracts Taxable/Exempt
Residence Fees, Student Exempt
Royalties Exempt
S Comments
Seminars Taxable
Skate Sharpening Service Exempt
Slide Production
  • where client brings in goods for production
Taxable
  • where university originates, produces and sells goods
Taxable
Software
  • custom designed (single copy)
Exempt
  • produced and sold in quantity
Taxable
Soil Testing Service Exempt
Space Rentals, Room Rental
  • long term (30 days or more with continuous occupancy)
Exempt
  • short term (less than 30 days)
Taxable
Sporting Goods Taxable
Statement of Attendance Taxable
Stationery Taxable
Subscriptions (magazines, journals, etc) Taxable
Swimming Pool Rentals Taxable
T Comments
Telephones (line/equip rental) Taxable
Tickets
  • to amateur performances or competitions
Exempt
  • to professional performances or competitions
Taxable
Towel Rental Taxable
Transcription Services Exempt
Typesetting Services Exempt
U Comments
Used Goods
  • previously used in a non-commercial activity (e.g. in academic dept)
TBA
  • previously used in commercial activity (e.g. residence)
Taxable
V Comments
Video Tapes
  • production
Exempt
  • duplication
Taxable

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