This version of the form is not currently in use and is provided for reference only. Download this version of Form GST29 for the current year.
Form GST29 Educational Services - Election and Revocation of the Election to Make Certain Supplies Taxable in Canada is used for making an election or revoking an election to treat certain supplies as taxable for educational services. This form is specifically used by educational institutions to determine their tax obligations for certain supplies they make.
The Form GST29 Educational Services - Election and Revocation of the Election to Make Certain Supplies Taxable in Canada is filed by educational institutions and organizations that provide educational services.
Q: What is Form GST29?
A: Form GST29 is a form used in Canada for the election and revocation of the election to make certain supplies taxable.
Q: What are educational services?
A: Educational services refer to services that are related to education and provided by educational institutions.
Q: What does it mean to make certain supplies taxable?
A: Making certain supplies taxable means that the supplies will be subject to goods and services tax (GST) or harmonized sales tax (HST) in Canada.
Q: Who can use Form GST29?
A: Form GST29 can be used by educational institutions in Canada that want to elect or revoke the election to make certain supplies taxable.
Q: What is the purpose of the election to make certain supplies taxable?
A: The purpose of the election is to determine whether educational institutions in Canada should charge GST or HST on certain supplies they make.
Q: Is the election to make certain supplies taxable permanent?
A: No, the election can be revoked by completing and submitting Form GST29 to the CRA.
Q: What happens if an educational institution does not make the election?
A: If an educational institution does not make the election, the supplies it makes will not be subject to GST or HST in Canada.
Q: Can the election be reversed?
A: Yes, the election can be reversed by submitting a revocation of election using Form GST29.
Q: Are there any deadlines for submitting Form GST29?
A: Yes, the election must be made or revoked within the prescribed time limits set by the CRA.