• GST29 - Educational services - Election and Revocation of the Election to Make Certain Supplies Taxable

General information

Type 1 Election

Effect of an election

Once the election is made, if you are registered or required to be registered, then you must charge and remit the GST/HST on supplies of instructing individuals in courses that lead to, maintain, or upgrade a professional or trade accreditation or designation recognized by a regulatory body, and to supplies of certificates and the administration of examinations for those courses as of the effective date.

You may also be entitled to claim input tax credits to recover the GST/HST you paid or owe on property and services acquired to make these supplies.

If you are not already registered for GST/HST, the revenue from these supplies must be included in your calculation to determine if you have to register and to determine your reporting period.

Effect of a revocation

The effective date of revocation represents the date you must no longer collect GST/HST on the supplies of instructing individuals in, providing certificates for, or administering examinations for, eligible courses. It is also the date you must no longer claim input tax credits for the GST/HST you paid or owe on property and services acquired to make these supplies.

Type 2 Election

Effect of an election

Once the election is made, if you are registered or required to be registered, then you must charge and remit the GST/HST on supplies of services of instructing individuals in, or administering examinations for, courses that lead to certificates, diplomas, licences (or similar documents), classes or ratings for licences, any of which attest to the competence of individuals to practise or perform a trade or vocation as of the effective date.

You may also be entitled to claim input tax credits to recover the GST/HST you paid or owe on property and services acquired to make these supplies.

If you are not already registered for GST/HST, the revenue from these supplies must be included in your calculation to determine if you have to register and to determine your reporting period.

Effect of a revocation

The effective date of revocation represents the date you must no longer collect GST/HST on the supplies of services of instructing individuals in, or the administering of examinations for, those courses. It is also the date you must no longer claim input tax credits for the GST/HST you paid or owe on property and services acquired to make those supplies.

Duration of an election

An election will stay in effect until the date you provide in section C.

Books and records

You do not have to file this form with the Canada Revenue Agency. However, you have to fill it out 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 the election is revoked.

You may have more than one form revoking a previously made election for a Type 1 or Type 2 election. All revocation forms must be kept with the original election form.

It is important to note that a person must keep the election for six years from the end of the year the election is revoked and not from the end of the year to which an election relates.

What if you need help?

For more information, go to canada.ca/gst-hst, or call 1-800-959-5525.

To get our forms and publications, go to canada.ca/gst-hst-pub.