Registered National Arts Service Organization (RNASO)
A registered national arts service organization (RNASO) is an organization that is registered with the Canada Revenue Agency (CRA). It is deemed to be likewise registered with Revenu Québec and is entitled to the same tax benefits and must fulfil the same obligations as a charity that is a charitable organization, including the obligation to file an information return that includes Schedule A.
In the return and the guide, references to an “organization,” “charity” or “charitable organization” apply to an RNASO, unless otherwise indicated. Likewise, “charitable activities” include the activities described in the constituting act of an RNASO.