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.
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.