BR22. When setting up and maintaining books and records for our charity, do I have to allow for GST/HST?

BR22. When setting up and maintaining books and records for our charity, do I have to allow for GST?


Short answer

Yes, in most cases you do have to allow for GST/HST.

Long answer

Rules on mandatory registration requirements for charities are stated at Mandatory registration for charities

If you are required to register, you may be eligible for rebates. Registered charity is eligible to claim a rebate of 50% of the GST or federal part of HST paid or payable. Charities in a participating province that are not selected public service bodies also qualify for a 50% rebate of the provincial part of HST.

Use Form GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund to claim the rebate. If you are eligible to claim a rebate as a charity, claim the amount on line 305 of Part E of the application.

Detailed information on rebates is available at Public service bodies' rebates.

More…

The following Canada Revenue Agency links may be useful in understanding particular GST and HST requirements. See GST/HST for businesses, charities, and public service bodies