The QST and the GST/HST: How They Apply to Non-Profit Organizations
This document is intended for non-profit organizations (NPOs). It discusses various subjects, including registration for the GST and the QST, taxable and exempt sales, ITCs and ITRs, and other tax refunds and rebates. An NPO is an entity organized and operated solely for non-profit purposes. Its income must not be payable to its proprietors, shareholders or members, or made available to them for personal gain.