Тут написано, что раньше tuition не облагалось налогами  (2008 год). Так что выходит все 200, а не 120.many educational services such as: courses from a vocational school that lead to a certificate or a diploma to practise a trade or a vocation; or tutoring services for an individual who takes a course approved for credit by a school authority or the education service follows a curriculum designated by a school authority. For more information, see GST Memoranda Chapter G300-4-3, Educational Services. http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/txbl/xmptgds-eng.html