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 |
|
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 |
|
|
Taxable |
|
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 |
|
|
Taxable |
|
Exempt |
F |
HST |
Fax Services |
Exempt |
Field Trip Fees (course related) |
Exempt |
Fines (parking, library) |
Exempt |
Food |
|
|
Exempt |
- student meal plans (must meet min. $ requirements)
|
Exempt |
- snacks and prepared foods
|
Taxable |
|
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 |
|
|
Exempt |
|
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 |
|
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 |
|
|
Exempt |
|
Taxable |