Ontario Barrister and Solicitor Practice Exam 2025 - Free Barrister and Solicitor Practice Questions and Study Guide

Question: 1 / 400

What GST credits is S daycare eligible for?

Credit equal to GST paid on food

No credits, as child care is tax exempt

Explanation The correct option is B because, in general, child care services are exempt from GST. Options A and C are incorrect because they state credits or reimbursement, both of which are not applicable since child care services are tax exempt. Option D is incorrect because the GST credit is not based on the operation size, but rather on the type of service provided.

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Full reimbursement of GST

Partial GST credit based on operation size

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