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.
As of January 1, 2016, a charitable organization is automatically deemed to be registered in Québec on the day it is registered as such by the Canada Revenue Agency. However, we reserve the right to refuse, cancel or revoke a registration or modify a designation.
For information on registering a charitable organization with the Canada Revenue Agency, see Apply to become a registered charity on the Government of Canada website.
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.