Top GST/HST Issues - Charities

Tax Insights


Presented by: Michael MonkAnna Zurat, CPA, CGA


Do you know what the most common mistakes are that a charity might make when it comes to GST/HST?  Were you aware that there are significant differences between a charity and a non-profit organization for GST/HST purposes?  During this Canada Revenue Agency (CRA) presentation we will discuss these, and other issues.

In CRA’s “GST/HST Charities Outreach” workshop we detailed how CRA is helping new charities “get it right from the start”.  


In this additional one-hour presentation, we will discuss some of the errors or omissions that a charity may make with respect to GST/HST, including:

  • Misunderstandings about rebate eligibility

  • Failing to follow GST/HST rules for charities after transitioning from a non-profit organization

  • Failing to use the special net tax calculation (NTC) for charities, when no “opt out” election is in effect

  • Incorrectly following all aspects of the NTC

  • Claiming Input Tax Credits instead of rebates only, and vice-versa

  • Incorrect treatment of taxable vs. exempt supplies (failing to collect GST/HST and/or collecting tax in error)

  • Registration for GST/HST and “Small Supplier”.

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