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Registered Charities and Registered Canadian Amateur Athletic Associations

Income tax

In order to maintain their status as registrants and their exemption from income tax and tax on capital, registered charities and registered Canadian amateur athletic associations must file an information return with Revenu Québec within six months of the end of each taxation year.

Charities must file form TP-985.22-V, Information Return for Registered Charities and Other Donees, whereas Canadian amateur athletic associations must file form TP-1086.R.19-V, Information Return – Registered Québec and Canadian Amateur Athletic Associations.

GST and QST

Most supplies made by charities are exempt supplies, on which GST and QST are not collected. However, charities that supply taxable property or services are required to register for the GST and QST. They must also collect and remit the taxes to Revenu Québec, unless they have small-supplier status. As a rule, registered charities must use the simplified method for calculating their net tax remittance.

Charities are entitled to a 50% rebate of the GST and QST paid on purchases of certain property and services for which they cannot claim input tax credits (ITCs) or input tax refunds (ITRs).

For more information, refer to the brochure The QST and the GST/HST: How They Apply to Charities (IN-228-V).

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