The QST and the GST/HST: How They Apply to Charities

This document provides information for charities and Canadian amateur athletic associations that are registered within the meaning of the Income Tax Act and the Taxation Act. It discusses various subjects, including taxable and exempt sales, tax rebates, the net tax calculation method for charities, GST and QST registration, and ITCs and ITRs.

The information in this document does not apply to charities that are also public institutions (a school authority, public college, university, hospital authority, or local authority determined to be a municipality). Public institutions are not considered charities for the purposes of the GST/HST and the QST.


Our downloadable documents may not comply with Web accessibility standards. If you are having problems using them, please contact us.

End of note

2019-01 version

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter