School Authorities - Elementary and Secondary Schools

GST/HST Memorandum 20-1
December 2019

This memorandum explains which organizations qualify as school authorities for GST/HST purposes. It also examines the provisions of the Excise Tax Act that pertain to school authorities.

In this publication, all legislative references to the “Act” are to the Excise Tax Act, unless otherwise specified. The information in this publication does not replace the law found in the Act and its regulations.

If this information does not completely address your particular situation, you may wish to refer to the Act or relevant regulation, or call GST/HST Rulings at 1-800-959-8287 for additional information. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. GST/HST Memorandum 1-4, Excise and GST/HST Rulings and Interpretations Service, explains how to obtain a ruling or an interpretation and lists the GST/HST rulings centres.

If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1‑800‑567‑4692. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.

For listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1‑855‑666‑5166.

GST/HST rates
Reference in this publication is made to supplies that are subject to the GST or the HST. The HST applies in the participating provinces at the following rates: 13% in Ontario and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island. The GST applies in the rest of Canada at the rate of 5%. If you are uncertain as to whether a supply is made in a participating province, see GST/HST Technical Information Bulletin B‑103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province.

Table of Contents

General

1. Supplies of many educational services, as well as certain specific supplies of related property and services, made by school authorities are exempt from the GST/HST. These exemptions are listed in Part III of Schedule V.

Qualifying as a school authority

2. Subsection 123(1) defines school authority to mean “an organization that operates an elementary or secondary school in which it provides instruction that meets the standards of educational instruction established by the government of the province in which the school is operated”.

3. For the purposes of the Act, the term province is interpreted to include a territory of Canada.

4. A school authority may operate a publicly funded elementary or secondary school or a private elementary or secondary school (regardless of whether it was established and is operated on a non-profit or for-profit basis). In addition, a school authority may be a non-profit organization (NPO), a public institution, a government or a board of education established by provincial legislation. 

5. A kindergarten program may or may not be included in an elementary school program depending on the province in which the kindergarten is located.

Elementary or secondary school student

6. Section 1 of Part III of Schedule V defines elementary or secondary school student to mean “an individual who is enrolled in a school that is operated by a school authority in a province and in

  1. courses that are at the elementary level of education, or
  2. courses for which credit may be obtained toward a diploma or certificate issued or approved by the government of the province or courses equivalent to such courses”.

7. This definition requires the individual to be enrolled at a school that is operated by a school authority.

8. As the requirements for an organization to qualify as a school authority depend on provincial policies, which can vary from province to province, students enrolled at otherwise comparable schools may be considered elementary or secondary school students for purposes of the Act in one province but not in another.

Example 1 

Children in Province A must be 4 years old by December 31 in order to enter their first year of elementary school. By contrast, children in Province B must be 5 years old by December 31 in order to enter their first year of elementary school. The elementary schools in Province A and Province B are school authorities in their respective provinces.

In addition, Province B operates a kindergarten program for children who do not meet the requirement of being 5 years old by December 31. The kindergarten program is not considered to be part of the elementary school program in Province B.

Regardless of the fact that the age requirement for enrollment in a school authority in Province A and Province B differs, children enrolled in an elementary school operated by a school authority and in courses that are at the elementary level of education in Province A or Province B meet the definition of elementary or secondary school student.

However, the kindergarten program does not meet the standards of educational instruction established by the government at the elementary level in Province B. Therefore, the children enrolled in the kindergarten program in Province B do not meet the definition of elementary or secondary school student.

Supplies made by school authorities

Elementary and secondary school instruction

9. Section 2 of Part III of Schedule V exempts “a supply made by a school authority in a province of a service of instructing individuals in a course that is provided primarily [more than 50%] for elementary or secondary school students”. 

10. As long as the “primarily for” condition is met, the supply of instruction to individuals other than elementary or secondary school students may qualify for the exemption. Since the wording is “provided primarily for” rather than “provided primarily to”, this condition will be satisfied as long as the course is provided with the intent that primarily elementary or secondary school students will be taking the course.

Example 2 

A school authority’s high school offers various language courses on Saturday mornings to students of the school and to the general public under its continuing education program. The high school provides the language courses primarily for its secondary school students. 

Because the “primarily for” condition has been met, the supply of instructing all the individuals in the language course provided by the high school is exempt under section 2 of Part III of Schedule V.

11. In provinces where the elementary school program includes kindergarten classes, the supply of instructing in kindergarten classes by a school authority is exempt under section 2 of Part III of Schedule V.

12. It is important to note that although the government of a province may have established educational standards for kindergarten programs offered within the province, those programs may still not form part of the elementary school program. Where an organization operates a kindergarten independently from an elementary school, the kindergarten program may fall under a provincial early childhood learning program that is not part of the elementary school program. Such programs may, however, be exempt under other provisions of the Act, such as section 1 of Part IV of Schedule V, which exempts a supply of child care services the primary purpose of which is to provide care and supervision to children 14 years of age or under for periods normally less than 24 hours per day.

Extra-curricular activities

13. Section 3 of Part III of Schedule V exempts “a supply of food or beverages (other than food or beverages prescribed for the purposes of section 12 and food or beverages supplied through a vending machine), services or admissions made by a school authority primarily to elementary or secondary school students during the course of extra‑curricular activities organized under the authority and responsibility of the school authority”. For further information on prescribed food or beverages, refer to GST/HST Memorandum 20-5, School Cafeterias, University and Public College Meal Plans, and Food Service Providers.

14. The Act does not define the term extra‑curricular activity. For purposes of section 3 of Part III of Schedule V, the Canada Revenue Agency (CRA) views extra‑curricular activities to be activities that do not generally take place during regular school hours, are not part of a school curriculum, and are not requirements to complete any course. The CRA does not stipulate the type of activity that qualifies; however, it must be an activity that is organized under the authority and responsibility of the school authority.

15. For purposes of section 3 of Part III of Schedule V, extra‑curricular activities can also include activities that are supplied to students by a student council or a school club, provided the council or club is part of the school authority (that is, it is not a separate legal entity) and the activities can be said to take place subject to the authority and responsibility of the school authority.

16. An extra‑curricular activity is generally considered to take place under the authority and responsibility of the school authority if persons employed by or under contract with the school authority, or volunteers reporting to the school authority, supervise and control the activity.

17. The exemption under section 3 of Part III of Schedule V does not apply to supplies made by third parties to elementary or secondary school students. Although the exemption under section 3 applies to supplies of food and beverages, it does not apply to supplies of other tangible personal property such as class rings and school sweaters. Such supplies would be subject to the GST/HST unless exempt under another provision of the Act.

Example 3 

A school authority organizes a school dance primarily for the students of the school. Students are allowed to bring a guest. It is the school authority’s responsibility to hire the band, set the ticket price and obtain volunteers as chaperones for the evening. The school authority’s principal provides a budget to the student council, which is part of the school authority, to provide decorations and authorizes the student council to sell the tickets to the students during school hours.

Admission (consideration for the ticket) to the dance is exempt under section 3 of Part III of Schedule V as the dance is an extra-curricular activity organized under the authority and responsibility of the school authority and the supply is made by the school authority primarily to students of the school.

Services performed by a student or teacher

18. Section 4 of Part III of Schedule V exempts “a supply made by a school authority of a service performed by an elementary or secondary school student or by an instructor of an elementary or secondary school student in the ordinary course of the instruction of the student”.

Example 4 

A school authority supplies auto repair services that are performed by students as part of their instruction in an auto‑body course.

As the auto repair services are supplied by a school authority and performed by students in the ordinary course of the instruction of those students, the services are exempt under section 4 of Part III of Schedule V.

Student transportation services

19. Section 5 of Part III of Schedule V exempts a supply of a service of transporting elementary or secondary school students to or from a school operated by a school authority when the supply is made by a school authority to a person other than another school authority.

20. Supplies of transportation services made by a school authority to another school authority are not exempt under section 5 of Part III of Schedule V. Such supplies are therefore subject to the GST/HST when made by a registrant unless exempt under another provision of the Act. For example, where the school authority making the supply is a public institution as defined in the Act, supplies of transportation services made by the public institution to a school authority are exempt under section 2 of Part VI of Schedule V.

21. For additional information on public institutions, refer to GST/HST Info Sheet GI-068, Basic GST/HST Guidelines for Public Institutions.

Credit courses toward a diploma

22. Section 7 of Part III of Schedule V exempts, in part, “a supply made by a school authority, public college, or university of a service of instructing individuals in, or administering examinations in respect of, courses for which credit may be obtained toward a diploma”.

23. The supply of a service of instructing in credit courses made by a school authority is exempt even if the supply is made to students who are not enrolled in a diploma program. Consequently, the exemption applies to supplies of instruction in courses for which credit toward a diploma may be obtained where those courses are offered by a school authority, either at night as part of a continuing education program or during the day, even if some students are not taking the courses as part of a diploma program.

Mandatory fees

24. Section 7.1 of Part III of Schedule V exempts, in part, “a supply of a service or membership the consideration for which is required to be paid by the recipient of a supply included in section 7 [of Part III of Schedule V] because the recipient receives the supply included in section 7” (for example, instruction in courses offered by a school authority for which credit may be obtained toward a diploma).

25. Examples of the supplies referred to in section 7.1 of Part III of Schedule V include supplies of various student club memberships where the consideration for these supplies must be paid by students because they receive a supply that is exempt under section 7 of Part III of Schedule V.

26. There is no requirement that the supplies under section 7.1 and section 7 of Part III of Schedule V be made by the same supplier. As is the case with the exemption under section 7, the exemption under section 7.1 applies even if the supply is made to students who are not enrolled in a diploma program.

27. The exemption under section 7.1 of Part III of Schedule V does not apply to mandatory fees in respect of a supply of tangible personal property, such as a musical instrument or lab equipment, that is required for use in a course. Such supplies may, however, be exempt under another section of the Act.

Vocational courses

28. Section 8 of Part III of Schedule V exempts “a supply, other than a zero‑rated supply, made by a government, a school authority, a vocational school, a public college or a university of a service of instructing individuals in, or administering examinations in respect of, courses leading to certificates, diplomas, licences or similar documents, or classes or ratings in respect of licences, that attest to the competence of individuals to practise or perform a trade or vocation, except where the supplier has made an election under this section in prescribed form containing prescribed information”.

29. For additional information on the application of the GST/HST to vocational courses, refer to GST/HST Memorandum 20-4, Vocational Schools and Courses.

Exception – election to make exempt supplies taxable

30. Under section 8 of Part III of Schedule V, a supplier may elect to have an exempt supply of a service of instructing individuals in, or administering examinations in respect of, vocational courses made taxable. For additional information about this election, refer to GST/HST Memorandum 20-9, Election to Make Exempt Supplies of Educational Services Taxable, and Form GST29, Educational Services – Election and Revocation of the Election to Make Certain Supplies Taxable.

31. Section 8 of Part III of Schedule V would generally not apply to secondary school courses leading to a certificate or diploma as the certificate or diploma would generally not attest to the individual’s competence to practice or perform a trade or vocation.

Exception – zero‑rated supplies

32. The exempting provision of section 8 of Part III of Schedule V does not apply to zero-rated supplies. An example of a zero-rated supply that would otherwise be exempt under section 8 of Part III of Schedule V is a supply made under section 18 of Part V of Schedule VI.

33. Section 18 of Part V of Schedule VI zero‑rates a supply made to a non‑resident person, other than an individual, who is not registered for GST/HST purposes, of “a service of instructing non‑resident individuals in, or administering examinations in respect of, courses leading to certificates, diplomas, licences or similar documents, or classes or ratings in respect of licences, that attest to the competence of the individuals to whom the service is rendered or the examination is administered to practise or perform a trade or vocation”.

34. Although section 18 of Part V of Schedule VI is similar to section 8 of Part III of Schedule V, there is no requirement under section 18 that the supplier be a school authority or any other specified type of entity. Where all of the conditions in section 18 of Part V of Schedule VI are satisfied, the supply will be zero‑rated regardless of who is providing the service.

35.   Under section 18 of Part V of Schedule VI, an otherwise exempt supply under section 8 of Part III of Schedule V is zero‑rated when made to a non‑resident person who is not an individual and is not registered for GST/HST purposes.

36. Section 18 of Part V of Schedule VI would generally not apply to secondary school courses leading to a certificate or diploma as the certificate or diploma would generally not attest to the individual’s competence to practice or perform a trade or vocation.

37. For additional information, refer to GST/HST Memorandum 20-8, Educational Services Made to a Non-resident.

Tutoring and instruction

38. Section 9 of Part III of Schedule V exempts “a supply of a service of tutoring or instructing an individual in

  1. a course that is approved for credit by, or that follows a curriculum designated by, a school authority;
  2. a course that is a prescribed equivalent of a course outlined in paragraph (a); or
  3. a course the successful completion of which is mandatory for admittance into a particular course described in paragraph (a) or (b) and not for admittance into any other course that is a prerequisite to the particular course”.

39. For additional information, refer to GST/HST Memorandum 20-6, Tutoring and Equivalent Services.

Second‑language instruction

40. Under section 11 of Part III of Schedule V, a supply by a school authority of a service of instructing individuals in, or administering examinations in respect of, language courses that form part of a program of second‑language instruction in either English or French is exempt.

41. For additional information about the application of the GST/HST to second‑language instruction, refer to GST/HST Memorandum 20-7, Second‑language Instruction.

Course materials

42. Students often purchase course materials that relate to a service of instruction, such as textbooks, dictionaries, notes and compact discs, from the person supplying the service of instruction. The course materials may either be part of a single supply of a service of instruction that consists of several elements or be supplied separately from the supply of a service of instruction. The tax status of the course materials that relate to a service of instruction must therefore be determined on a case-by‑case basis.

43. If the service of instruction and course materials form part of a single supply of a service of instruction and the supply of the service of instruction is an exempt supply, the course materials included in the single supply will not be subject to the GST/HST. 

44. If the supply of course materials is a separate supply from the exempt supply of a service of instruction, the supply of the course materials would not be exempt under Part III of Schedule V, and would be taxable unless another exempting provision of the Act applies to the supply. 

45. GST/HST Policy Statement P-077R2, Single and Multiple Supplies, provides guidance for determining whether a transaction consisting of several elements is a single supply or  2 or more supplies. 

School cafeterias

46. Section 12 of Part III of Schedule V exempts a “supply of food or beverages (other than prescribed food or beverages or food or beverages supplied through a vending machine) where the supply is made in an elementary or secondary school cafeteria primarily to students of the school, except where the supply is for a private party, reception, meeting, or similar private event”.

47. For further information, refer to GST/HST Memorandum 20-5.

Lease of personal property

48. Section 15 of Part III of Schedule V exempts the “supply of personal property made by way of lease by a school authority to an elementary or secondary school student”.

49. Subsection 123(1) defines personal property to mean “property that is not real property”.

Example 5 

A school authority leases musical instruments to elementary school students for use by the students in music classes. The supply is exempt under section 15 of Part III of Schedule V.

Courses that are part of a program

50. Section 16 of Part III of Schedule V exempts a supply made by a school authority of a service of instructing individuals in, or administering examinations in respect of, courses that are part of a program that consists of 2 or more courses and that is subject to review of, and is approved by, a council, board or committee of the school authority established to review and approve the course offerings of that school authority.

51. Specifically excluded from this exemption are courses in sports, games, hobbies or other recreational pursuits that are designed to be taken primarily for recreational purposes.

Programs

52. For the purposes of the exemption under section 16 of Part III of Schedule V, a program is understood to be a particular set of 2 or more courses that is:

53. Workshops, conferences, retreats and seminars are generally not considered to be courses. Refer to the “Service of instruction vs. admission to a seminar, activity or event” section of this memorandum (paragraphs 62 to 69) for information on the distinction between the supply of a service of instruction and that of an admission.

54. A program is more than a miscellaneous collection of courses that relate to a given topic or area or that have been grouped under a particular heading. Rather, a program must consist of 2 or more courses that usually have a common subject matter or purpose and that fit together in a coherent way or in a logical sequence.

55. It is not necessary that all of the courses in a program be offered every year or semester, as long as the program includes 2 or more courses that are available on a periodic basis. It is also not necessary that a program be a recurring program. Provided it is made up of 2 or more courses, a program could, for example, be created to meet a need for a single year.

56. In addition, it is not necessary that an individual take all the courses in a program for the exemption to apply as the exempting provision is for the supply of instruction in a particular set of courses within a program offered by a school authority, not the planned course or program of studies of an individual.

57. The exemption under section 16 of Part III of Schedule V does not necessarily extend to all courses under a program, and each course must be separately evaluated to determine whether the supply of the course meets the conditions set out in this section. In some cases, courses in a program may have different tax statuses as the program may include a combination of qualifying courses and courses designed to be taken primarily for recreational purposes, the supply of which is specifically excluded under section 16.

Recreational courses

58. For the purposes of the exemption under section 16 of Part III of Schedule V, an activity designed to be taken primarily for recreational purposes is understood to be an activity designed to be an enjoyable diversion or pastime. A recreational course may be informative but is mainly directed at satisfying the participant’s interest or desire for enjoyment or at enhancing the participant’s social activities.

59. In determining whether a course is recreational in nature, it is important to consider the design of the course being offered rather than the intention of the individual taking the course. Other factors that may be examined include the course’s objectives and subject matter; how the course is marketed; the methods of teaching, evaluating and monitoring course participants; and the instructors’ qualifications.

60. Examples of recreational courses include non-credit courses in subjects such as dancing, skating, cooking or sailing.

61. While a course may not have been designed primarily for recreational purposes, it must still satisfy the other conditions set out in section 16 of Part III of Schedule V as noted above. That is, in order for the supply of a service of instructing individuals in, or administering examinations in respect of, a course to be exempt all of the following conditions must be met:

Example 6 

A school authority offers an adult continuing education program for learning Spanish. One of the courses within the program, “Dining the Spanish Way”, involves participants eating out once a month as a group at a local Spanish restaurant. This course is considered recreational and, as such, is excluded from the exempting provision of section 16 of Part III of Schedule V.

Service of instruction vs. admission to a seminar, activity or event

62. A school authority may offer seminars, activities or other events to its students or members of the general public; however, such events are generally not considered to be a supply of instruction in courses for GST/HST purposes.

63. The supply of instruction in courses is a service for GST/HST purposes and is exempt from the GST/HST if it meets the requirements set out in Part III of Schedule V or zero‑rated if it meets the requirements set out in section 18 of Part V of Schedule VI.

64. By contrast, the supply of an admission to a seminar, activity or event is a supply of intangible personal property for GST/HST purposes and may be subject to the GST/HST.

65. Subsection 123(1) defines admission in respect of a place of amusement or a seminar, activity or event to mean “a right of entry or access to, or attendance at, the place of amusement or the seminar, activity or event”.

66.  The factors listed below are intended to assist a supplier in establishing whether a particular supply is the supply of a service of instruction or the supply of an admission to a seminar, activity, or event. These factors are not all-inclusive, and the order in which they appear is not intended to assign a priority or weighting to any one factor.

67. For ease of reading, the word activity is used below to refer to activities carried out for purposes of making the supply of a service of instruction (in‑class instruction, etc.) or of an admission (to seminar‑based learning programs, conferences, workshops, etc.).

Supply of a service of instruction

68. The following are some of the factors that generally indicate that a given supply is a supply of a service of instruction:

Supply of an admission to a seminar, activity or event

69. The following are some of the factors that generally indicate that a given supply is a supply of an admission to a seminar, activity or event:

Online supplies of instruction

70. The exempt supplies described under sections 2, 7, 8, 11 and 16 of Part III of Schedule V may also be made where a school authority makes an online supply of a service of instructing individuals in courses via the Internet as opposed to a traditional classroom setting where the conditions of the respective section are met. As well, section 18 of Part V of Schedule VI may also apply to zero-rate an online supply of a service of instructing non‑resident individuals.

71. It can, however, be difficult to determine whether a supply made online is the supply of a service (and thus possibly exempt under section 2, 7, 8, 11 or 16 of Part III of Schedule V or zero‑rated under section 18 of Part V of Schedule VI) or of intangible personal property as this determination is based on a number of factors, as well as the specific facts of the particular case. Refer to GST/HST Technical Information Bulletin B-090, GST/HST and Electronic Commerce, for information on determining whether a supply made online is a supply of a service or of intangible personal property. 

72. The CRA has also developed a set of factors to assist in determining whether a particular supply is a supply of a service of instruction, which could qualify for exemption under section 2, 7, 8, 11 or 16 of Part III of Schedule V or be zero‑rated under section 18 of Part V of Schedule VI where the requirements of the respective sections are met, or a supply of intangible personal property. These factors are listed in the “Service of instruction vs. admission to a seminar, activity or event” section of this memorandum (paragraphs 62 to 69). Note that these factors apply whether the supply is made online or in person.

Supplies made to school authorities

Food services

73. Section 14 of Part III of Schedule V exempts, in part, a supply of food and beverages, including catering services, made to a school authority under a contract to provide food or beverages to students in an elementary or secondary school cafeteria primarily to students of the school.

Example 7 

Single servings of chocolate milk supplied by a vendor to a school authority are exempt supplies in accordance with section 14 of Part III of Schedule V where the vendor has entered into a contract with the school authority to provide food and/or beverages in a school cafeteria and the food and/or beverages are to be provided primarily to students of the school.

74. Section 14 of Part III of Schedule V does not exempt supplies of food, beverages and services that are provided for a reception, conference or other special occasion or event.

75. For additional information on the supply of food, beverages or meals made by or to school authorities, refer to GST/HST Memorandum 20-5.

Input tax credits

76. Under subsection 169(1), a GST/HST registrant is generally eligible to claim an input tax credit (ITC) for the GST/HST paid or payable by the registrant on property or a service based on the extent to which the property or service is acquired by the registrant for consumption, use or supply in the course of the registrant’s commercial activities, where all of the conditions for claiming an ITC are met.   

77. A commercial activity of a person is defined in subsection 123(1) to include “a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person”.

78. For information on ITCs, refer to GST/HST Memorandum 8-1, General Eligibility Rules, and GST/HST Memorandum 8-3, Calculating Input Tax Credits.

Public service bodies’ rebate

79. Where a school authority cannot claim ITCs (for example, where it makes an exempt supply), a public service bodies’ rebate may be available. 

80. School authorities established and operated otherwise than for profit meet the definition of selected public service body in subsection 259(1) and may, therefore, be eligible to claim a public service bodies’ rebate of the GST or the federal part of the HST paid or payable on eligible purchases and expenses. A school authority that is established and operated otherwise than for profit and that is resident in a participating province may also be eligible to claim a rebate of the provincial part of the HST paid or payable on eligible purchases and expenses.

81. Note that a for‑profit school authority will not qualify for a public service bodies’ rebate. Further, should a for‑profit school authority make a supply of an educational service (or related property or services) that is exempt under Part III of Schedule V, it would not be eligible to claim ITCs in relation to the exempt supply.

82. For information about the public service bodies’ rebate, refer to Guide RC4034, GST/HST Public Service Bodies’ Rebate.

83. In addition, school authorities may be eligible for rebates of the GST/HST payable on the purchase of printed books and other specified property. For more information about these book rebates, refer to Guide RC4034 or GST/HST Memorandum 13.4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures.

Further information

All GST/HST technical publications are available at GST/HST technical information.

To make a GST/HST enquiry by telephone:

  • for GST/HST general enquiries, call Business Enquiries at 1‑800‑959‑5525
  • for GST/HST technical enquiries, call GST/HST Rulings at 1‑800‑959‑8287

If you are located in Quebec, call Revenu Québec at 1‑800‑567‑4692 or visit their website at revenuquebec.ca.

If you are a selected listed financial institution (whether or not you are located in Quebec) and require information on the GST/HST or the QST, go to GST/HST and QST - Financial institutions, including selected listed financial institutions or:

  • for general GST/HST or QST enquiries, call Business Enquiries at 1‑800‑959‑5525
  • for technical GST/HST or QST enquiries, call GST/HST Rulings SLFI at 1‑855‑666‑5166

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