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Published | Category : GST and QST

Recognized National Arts Service Organization

An arts service organization can register as a recognized national arts service organization (RNASO) for the purposes of the Income Tax Act and the Taxation Act.

For GST and QST purposes, a RNASO is not considered a charity because it is not a registered charity or a registered Canadian amateur athletic association under the Income Tax Act or the Taxation Act. A RNASO is also not a public institution.

However, a RNASO can be considered a non-profit organization (NPO) for GST and QST purposes. An NPO is an entity (other than a succession, trust, charity, public institution, municipality or government) that meets the following conditions:

  • It is organized and operated solely for non-profit purposes.
  • No portion of its income is payable to its proprietors, members or shareholders, or made available to them for personal gain, unless the proprietor, member or shareholder is a club or an association whose primary purpose is to promote amateur athletics in Canada. 

For more information, see GST/HST Policy Statement P-215, Determination of whether an entity is a "non-profit organization" for purpose of the Excise Tax Act ("ETA").

For more information about how the GST and QST apply to NPOs, including the rebate that public service bodies can claim as a qualifying NPO, see document IN-229-V, The QST and the GST/HST: How They Apply to Non-Profit Organizations.

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