Précis: Athabasca University provided courses in distant learning and, as part of the tuition for such courses, provided printed books (the “Books”) to their students which became the property of the students. They applied for an HST rebate on the books and were denied the rebate on the basis that there was a “sale” of the books to the students. Athabasca appealed to the Tax Court which ruled that the Books were part of a single supply of tuition to the students and therefore gave rise to a valid rebate claim. The appeal was allowed with costs.
Athabasca University v. R. - TCC: Books supplied to students enrolled in distant learning eligible for GST rebatesREAD MORE »