Financial Services

Information Services libraries

The main function of the Information Services Library is to provide a book loans system to students free of charge.

Other functions are performed, some of which are free of charge and others are provided for a fee. Services provided by the Library are generally subject to GST.

Administration of the Library is considered a GST-free administration service; however, when supplies are made on a user-pays basis, the supply will be subject to GST if it is taxable.

Library functions and information services that are subject to GST, include:

  • binders used for assignments and theses
  • membership fees
  • user pays basis for photocopying, printing, laminating and the like.

Library functions that are not subject to GST include:

  • access to library books, periodicals and manuals
  • access to computers and other online services
  • access to computer laboratories.

Library fines

Lost, overdue or damaged book fines, or accumulation of minor misdemeanor points fines, would also be considered outside the scope of GST as a fine.

Where the fine is equal to the replacement for a lost book, this amount will be subject to GST.