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Vocational Tuition Fees - Part-time

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									College of the Rockies                                 Section:              Course Fees
GST INFORMATION MANUAL                                 Issued:               21 October 1999
                                                       Amended:
                                                       Title:                Vocational Tuition Fees – Part
                                                                             Time
                                                       Reference:            GST News No. 34, Fall 1999
                                                       Area:                 Registration, Community Education
                                                       Signature:
                                                       Bursar
                                                       Approval:


PROBLEM:

           Status of Part-time Vocational Course Tuition Fees

Overview:

      1.      Criteria by which Part-time Vocational Courses are adjudged GST applicable or exempt.

Assignment:

      1.    Assigned to:                   Lynne Shewchuk, Bursar
      2.    Implementation Date:           October 1999
      3.    Follow-up Date:


SOLUTION:

                      Yes                                       Zero-rated
 Charge GST:
                      No                                        Exempt (Rebate)

                                                                Taxable (Tax Credit)

Rationale/Process:

 1.        The Excise Tax Act allows vocational schools, school authorities, universities or public colleges to
           provide courses exempt of GST/HST where the courses lead to certificates, diplomas, licenses or
           similar documents that attest to the competence of individuals to practice or perform a trade or
           vocation, and all other prescribed criteria are met.

 2.        Criteria:
               a. the supply…must be in respect of courses leading to certificates, diplomas, licenses or
                     similar documents.
               b. The competency gained by the students must related to a trade or vocation;
               c. The certificate, diploma, license or similar document must attest to the competence of the
                     students to practice the trade or vocation.
 3.        Attest to the Competence:
           Where the course is not part of a full-time program, it is considered to meet the “attest to the
           competence” …if it is offered on a pass/fail basis.

           The pass/fail assessment must be based on an evaluation of the student’s performance on
           a single, or series of, tests, graded materials or projects.
       Prep courses for federally or provincially administered licenses are considered to meet the “attest”
       criterion where: i) the course is required by legislation: ii) the certificate…is accepted by a
       federal or provincial licensing body in lieu of taking the federal or provincial exam; iii) the course
       meets the requirements for individual courses as per above.


COST (to implement):

								
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