HST Taxable Vs Non Taxable A-Z List


A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

 

A

 

COMMENTS

Accommodation

   

Short Term (less than 30 days) and over $20.00/day or $140/week

Taxable

 

Long Term (over 30 days with continuous occupancy

Exempt

 

Administration Fees

Taxable

 
Admission to a seminar, conference or similar event

Taxable

 
Admission to an athletic event

Taxable

 
Admission/recreation charge per term to students taking on-campus courses Exempt  
  • Dy pass
  • Sports camp
  • Recreational classes and courses (e.g. aquatics, aerobics and those through clubs such as fencing, badminton, sailing, etc.)
Taxable Unless primarily for children under 14 years of age.
Admission to an amateur performance or other amateur competitive event Exempt If any participant is highlighted in advertising OR cash prizes are available the event becomes taxable
Admission to a place of amusement or recreation  Exempt  
Advertising

Taxable

 
Alcoholic beverages

Taxable

 
Application Fees Exempt  
Aptitude testing Exempt  

Athletics Membership

  • Fee included in tuition
  • Other (staff, alumni)
Exempt
Taxable
 
Audio Books Taxable Taxable @ 5% (7% BC Point of Sale Rebate)
 

Audio Tapes

  • Production (recording, editing)
  • Duplication
Exempt
Taxable
 
Audio visual rental equipment Taxable  
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B

   
Binding services Exempt  
Books Taxable Taxable @ 5% (7% BC Point of Sale Rebate)
Books (blank exercise books, catalogues, directories, rate books, etc) Taxable  
Books (published for educational, technical, cultural or literary purposes and contain no advertising) Taxable Taxable @ 5% (7% BC Point of Sale Rebate)
Books (used or donated text books) Exempt  
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C

   
Catering Taxable   
Certified copies of academic copies Taxable   
Child Care services Exempt  
Classroom supplies Taxable  
Commercial activities Taxable   
Computers Taxable  
  • Custom programming
Exempt  
  • Warranties
Exempt  
Conferences Taxable  
Consulting services Taxable Except non-registered consultants earning less than $30,000/year
Contract research Exempt Unless tangible goods, such as prototype, are produced and value of prototype is a significant component cost of the contract
Convocation fees Exempt  
Counseling fees Exempt  
Course note materials Taxable  
Course manuals Taxable  
 

Course

  • Credit
  • Non-Credit
  • Challenge fees




Exempt
Except for courses that are not part of a program which consists of two or more courses; or courses in sport, games or hobbies designed to be taken primarily for recreational purposes
Course Description Exempt  
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D

   
Damage fees Exempt  
Day Care services Exempt  
Desktop publishing services Exempt  
Diagnostic testing services Exempt  
Diploma replacement Taxable  
Distance Education courses and course materials        
Exempt Including textbooks if part of compulsory tuition package
Donations in cash or in kind Exempt     
 
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E

   
Equipment Rental Taxable  
Evaluation fees for admission Exempt  
Examination fees Exempt  

Exported Goods and Services

  • Consumed outside BC
  • Consumed outside Canada



Taxable
Exempt

 
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F

   
Field Trip fees (course related) Exempt  
Fines(parking, Library) Exempt  
Food & Beverage  Taxable Except student meal plans providing <10 meals per week for one month
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G

   
Graduation certificates Exempt  
Graduation fees Exempt  
Grants from government, business or non-profit bodies Exempt  
Gifts Exempt  
Giftware sold in Bookstores Taxable  
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H

   
Health plan premiums Exempt  
Health and Beauty Aids Taxable  
Health service fees ( chiropractic, nursing, ambulance, dietetic) Exempt  
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I

   
ID cards (original and replacements) Exempt  
Individual course description Exempt  
Inter-Library Loan services Exempt  
Interest and Dividends on Investments Exempt  
Interest on student loans Exempt  
Internet services Taxable  
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L

   
Lab Analysis services

Taxable

 
Lab Coats Taxable  
Lab Manuals Exempt  
Laminating Taxable  
Language test Exempt  
Late registration fees Exempt  
Library borrowing charges  Exempt  
License fees Taxable  
Locker rentals Exempt  
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M

   
Manuals Taxable  
Meal plans Exempt  

Memberships

  • Dining, recreational or sports facility
  • Charity or other non-profit organization where members do not receive discounts or other financial advantages
 

Taxable

Exempt
 
Mailing labels Taxable  

Meeting rooms

  • Long Term (30 days or more with continuous occupancy)
  • Short Term (less than 30 days)


Exempt

Taxable
 
Music Courses Exempt   
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N

   
Non-Credit Course Fees Taxable
Except courses that are part of a program that consists of two or more courses and that is subject to the approval of the appropriate council, board, or committee of the university

O

   
Office supplies Taxable
 
 
Overhead transparencies Taxable
 
 

P

   
Parking Taxable
 
Except parking by students in residence over one month
Patents Exempt  
Penalties Exempt  
Photocopies Taxable
 
Except if total charge is $.20 or less

Photographic services

  • Negatives
  • Prints

 
Exempt
Taxable
 
Publication Sales Taxable
 
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R

   
Recreational Instruction Taxable
Except for those under 14 years of age
Regalia rentals Taxable
 
 
Rentals, Equipment: Audio Visual, Laboratory, Musical Instruments, Furniture, etc Taxable
 
 
Rentals, Classroom, labs, Chapel, Stadium, recital hall, auditorium, gymnasium, offices and other space rentals for less than one month duration Taxable
 
 
Repairs and maintenance service Exempt Except tax is chargeable on materials supplied if they exceed 10% of total billing and include any mark up
Research Contracts Exempt  
Residence fees, Student Exempt  
Royalties Exempt  
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S

   
Safety equipment sales Exempt Unless is sold for more than cost recovery and any mark-up for administration or profit
Sales of new, purchased, manufactured or produced tangible goods sold at a price in excess of “direct cost Taxable
Direct cost means no mark up for profit
Search fee (Library) Exempt  
Security services Exempt  
Seminars Taxable  
Software Taxable  
Software License Taxable  
Space Rentals, Room rentals (other than residential) which is short term (under 30 days) Taxable  
Stationary Taxable  
Subscriptions for magazines, journals & similar type publications Taxable  
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T

   

Telephones

  • Equipment rental
  • Lines


Taxable
Exempt
 

Tickets

  • Amateur Performances or Competitions
  • Professional Performance or Competitions


Exempt

Taxable
 
Towel and Gym Apparel Rental Taxable   
Transcripts Exempt  
Textbooks (New) Taxable  
Textbooks (Used Exempt  

Tips

  • voluntary
  • compulsory gratuity or service charge
Taxable 

Exempt
 
Tutoring Exempt  

V

   

Video Tapes

  • Duplication
  • Production
 

Taxable
Exempt
 

W

   
Workshop registration Taxable Unless part of an exempt course
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NOTE: This schedule is subject to change    

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