News and Insights

CRA GST/HST Info Sheets for Charities and Public Institutions

Tax Development Mar 15, 2010

The Canada Revenue Agency has issued three new info sheets which provide information specific to registered charities and public institutions.   

GST/HST Info Sheet GI-066, “How a Charity Calculates the Net Tax to be Reported on its GST/HST Return” explains how a charity calculates the net tax to be reported on its GST/HST return.  Most registered charities that are registered for GST/HST purposes are required to file an annual GST/HST return, regardless of their revenues.  

GST/HST Info Sheet GI-067, “Basic GST/HST Guidelines for Charities” provides general guidance on how GST/HST applies to charities.  The info sheet provides definitions of relevant terms, including how a charity is defined for purposes of the Excise Tax Act.  In addition, details are provided on registration requirements for charities and how a charity may be able to recover GST/HST on certain purchases.  

GST/HST Info Sheet GI-068, “Basic GST/HST Guidelines for Public Institutions” provides basic information on some of the common issues public institutions encounter in the application of GST/HST to their organizations.  A “public institution”, is a registered charity (as defined by the Income Tax Act) that is a school authority, a public college, a university, a hospital authority or a local authority determined by the Canada Revenue Agency to be a municipality.  

CRA GI-066
CRA GI-067
CRA GI-068