- GST29 - Educational services - Election and Revocation of the Election to Make Certain Supplies Taxable
General Information
Type 1 Election
Effect of an election
If your organization elects to have GST/HST apply to supplies of instructing individuals in, providing certificates for, or administering examinations for, eligible courses, you have to include those supplies in your organization's total taxable supplies used to determine your GST/HST registration and reporting requirements. Also, if registered for GST/HST purposes, you must charge and collect GST/HST on those supplies beginning on the effective date of the election.
If most of your students are entitled to recover the GST/HST they have paid for those supplies by claiming an input tax credit or an employee and partner rebate, your organization may benefit from making one of these elections. If you choose to have GST/HST apply to your eligible supplies of instructing individuals in, providing certificates for, or administering examinations for, those courses, your organization may be eligible to claim input tax credits for the GST/HST paid or owing on goods and services bought to make those supplies.
Effect of a revocation
If your organization revokes a previously made election, GST/HST will not apply to your supplies of instructing individuals in, providing certificates for, or administering examinations for, courses beginning on the effective date of the revocation. Also, you will not be eligible to claim input tax credits for the GST/HST paid or owing on goods and services acquired to make those supplies.
Type 2 Election
Effect of an election
If your organization elects to have GST/HST apply to supplies of instructing individuals in, or administering examinations for, eligible courses, you have to include those supplies in your organization's total taxable supplies used to determine your GST/HST registration and reporting requirements. Also, if you are registered for GST/HST purposes, you must charge and collect GST/HST on those supplies beginning on the effective date of the election.
If most of your students are entitled to recover the GST/HST they have paid for those supplies by claiming an input tax credit or an employee and partner rebate, your organization may benefit from making one of these elections. If you choose to have GST/HST apply to your eligible supplies of instructing individuals in, or administering examinations for, those eligible courses, your organization may be eligible to claim input tax credits for the GST/HST paid or owing on goods and services bought to make those supplies.
Effect of a revocation
If your organization revokes a previously made election, GST/HST will not apply to your supplies of instructing individuals in, or the administering of examinations for, those courses, beginning on the effective date of the revocation. Also, you will not be eligible to claim input tax credits for the GST/HST paid or owing on goods and services bought to make those supplies.
Duration of an election
An election will remain in effect until the date you give in the revocation area of this form.
Books and records
You do not have to file this form with the Canada Revenue Agency. However, you have to complete it and keep it with your organization's books and records while an election is in effect and for six years from the end of the year to which an election relates.
What if you need help?
For more information, go to cra.gc.ca/gsthst, or call 1-800-959-5525.
To get our forms and publications, go to cra.gc.ca/gsthstpub.