Additional benefits for private schools and their patrons

In addition to receiving public funding, private schools and their constituents receive these additional legislated benefits:

Taxation legislation, BC 

• Under the Provincial Sales Tax Act, parent support groups of independent schools may receive a sales tax rebate on goods bought for an independent school with money raised by the parent support groups.
• Independent schools qualify for exemption from municipal property taxes as “a building owned by an incorporated institution of learning that is regularly giving children instruction accepted as equivalent to that given in a public school, in actual occupation by the institution and wholly in use for the purpose of giving the instruction, together with the land on which the building stands/
• It is also possible for schools to be exempted from paying the land transfer tax when new property for a government-funded school is being purchased (Property Transfer Tax Act section 14(4)(i))

Gaming Control Act, BC 

• Under the Gaming Control Act, parent support groups of independent schools may apply for a Direct Access Grant. Such grants must be used by the parent support groups to purchase goods or services for independent school students that are not part of the normal budget (example: band uniforms).

Source: https://www2.gov.bc.ca/gov/content/education-training/k-12/administration/program-management/independent-schools/other-legislation-regulations 

Canada Revenue Agency

• In some instances, donations to private schools and the portion of tuition assigned to religious instruction may be claimable as deductions.
• Additionally, under the CRA, private school patrons may claim a child care tax credit on a portion of tuition attributed to before and after school, recess and lunch supervision. See Section 1.18.