Altus Dynamics Blog

Goods and services tax/harmonized sales tax (GST/HST) checklist for charities

Posted by Nicola Dickinson on Jun 29, 2010 2:00:00 PM

The purpose of this checklist is to help charities understand their GST/HST obligations and entitlements. Any questions regarding the content below should be directed to the CRA Business Windows Section at 1-800-959-5525.

Checklist

Determine if your organization is a charity for GST/HST purposes.
A registered charity for income tax purposes is also a charity for GST/HST purposes. However, a charity for GST/HST purposes does not include a public institution (that is, a registered charity that is a school authority, a public college, a university, a hospital authority, or a local authority determined to be a municipality).

Determine if your charity is making taxable supplies.
The tax status of your charity's supplies (for example, its sales, leases, rentals, and services) has to be determined. While most of a charity's supplies are tax-exempt, some of its supplies may be taxable.

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This Post Was Written By Nicola Dickinson
Nicola Dickinson is a Founding Partner at Sparkrock. She formed Sparkrock with a vision and mandate to deliver award-winning, meaningful and affordable technology solutions exclusively for the non-profit and public sector. With a passion for assisting non-profit and public sector, she provides true value by being an active member of the non-profit community.
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