As a GST registrant, we are responsible to collect on taxable sales and remit to Revenue Canada, when applicable.
Special rules apply for goods and services provided by universities.
For tax purposes, universities fall within the classification of a public institution, and under these rules most sales of new goods are taxable and most sales of services are exempt. Therefore, it is important to distinguish between the sale of a good and a service. This guide has been prepared to provide assistance to university personnel in determining the status of GST on sales transactions. If the sale is taxable, the overriding exemption provisions found below should be considered to determine whether it remains taxable or is reverted back to being tax-exempt. Goods or services exported and consumed outside Canada.