A registered charity (that is, a charity whose registration we have approved) must meet its tax obligations to maintain its status and continue to receive tax benefits.
Special rules apply to registered charities regarding income tax, consumption taxes, source deductions and contributions.
Any charity that can issue official receipts is exempt from income tax. However, registered charities must still file an information return for fiscal purposes.
For more information on the fiscal rights and obligations of registered charities, click Registered Charities and Other Donees.
Charities must collect and remit GST/HST and QST if they make taxable sales and are registered for the GST and QST.
Charities that are public service bodies (PSBs) must take into account the special rules regarding the application of the GST/HST and QST for public service bodies.
Source deductions and contributions
If a registered charity has employees, it also has obligations regarding source deductions and employer contributions.