Rules for Charities

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Most supplies made by charities are exempt.

If all of your supplies of property and services are exempt,

  • you cannot register for the GST and QST
  • you do not have to charge tax on supplies other than taxable supplies of immovables
  • you cannot claim input tax credits (ITCs) or input tax refunds (ITRs) for the taxes paid or payable on your purchases
  • you may claim, as a public service body (PSB), a rebate of the taxes paid or payable on eligible purchases and expenses

If some of your supplies are taxable and you are a small supplier, you do not have to register for the GST and the QST. However, you may choose to register.

If some of your supplies are taxable and you choose not to register for the GST and the QST,

  • you do not have to charge tax on supplies other than taxable supplies of immovables
  • you cannot claim ITCs or ITRs to recover the GST and QST paid or payable on your purchases
  • you may claim, as a PSB, a rebate of the taxes paid or payable on your eligible purchases and expenses
  • you do not have to register for the GST or QST as long as you are considered a small supplier

If some of your supplies are taxable and you choose to register for the GST and the QST,

  • you must collect and remit GST and QST on your taxable supplies
  • you must use the net tax calculation method for charities
  • you may claim ITCs and ITRs only for the taxes paid or payable to acquire or to make improvements to capital property and immovables
  • you may claim, as a PSB, a rebate of the taxes paid or payable on your eligible purchases and expenses for which you cannot claim ITCs or ITRs

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