Personal Property & Services

The following are taxable supplies:

Personal Property

Zero-rated goods

External sales, leases or licensing of property (other than capital property) used in UBC commercial activities before it is sold. E.g. sales of intangible property used by UBC in commercial activities (intangible property is not capital property). Commercial activities are those where UBC makes taxable supplies to others.

External sales or leases of capital property that is being used primarily (more than 50%) in commercial activities immediately before it is sold or leased.

External sale or lease of new goods (that have not been donated to UBC or used by another person) and services in respect of those goods, excluding:

  • food, beverages or short-term accommodation supplied in a non-fundraising activity to relieve poverty, suffering or distress of individuals
  • food or beverages supplied to seniors, underprivileged individuals, and individuals with a disability in their places of residence
  • personal property sold in a fund-raising activity (see below).

Supplies of goods (or services) made in the course of a fund-raising activity, where such supplies are made on a regular or continuous basis throughout the year or a significant portion of the year, but excluding sales (other than alcoholic beverages or tobacco products) where all the salespersons are volunteers, the consideration for each item sold does not exceed $5, and the goods are not being sold at an event where goods of that kind or class are being sold by persons carrying on the business of selling such goods.

Supplies of property by way of lease, license or similar arrangement, in conjunction with taxable supplies of short-term rental of real property (other than short-term accommodation) in the course of a business (e.g., rental of a projector with a meeting room).


Zero-rated goods

Admissions to seminars, conferences or similar UBC-supplied events are taxable supplies except an admission to be a spectator at an amateur event is an exempt supply unless more than 10% of the participants are paid, or any remunerated participant is highlighted in advertising or where cash prizes are awarded and there are one or more participants who are remunerated.

Admissions to a fundraising event where a portion of the price is not treated as a charitable donation for income tax purposes.

Memberships, except where the discount is insignificant relative to the cost of the membership, that provide:

  • free or discounted taxable admissions to a place of amusement
  • a right to participate in a recreational or athletic activity
  • use of facilities at a place of amusement.

Catering contracts for an event or occasion sponsored by another person who contracts with UBC for catering.

Services of performing artists to the person who makes taxable supplies of admissions in respect of the performance.

Services or memberships providing the right to supervision or instruction in any recreational or athletic activity, but excluding programs provided:

  • primarily to children under the age of 14 that do not involve overnight supervision throughout a substantial portion of the program
  • programs provided primarily for underprivileged individuals or individuals with a disability. (Also excluded are board and lodging and services at a recreational camp primarily for underprivileged individuals or individuals with a disability.)

Instruction of individuals or administration of exams by UBC, subject to exemptions for educational services.

Cosmetic service supplies (and related supplies of property and services) that are not made for medical or reconstructive purposes.

Health care services if they are not a qualifying health care supply, other than services covered by a provincial health care plan, certain home care services, and certain training services to assist individuals to cope with a disorder or disability.

The GST/HST Invoicing Decision Tree describes UBC’s GST/HST treatment of supplies.

Additional decision trees