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ARTICLE · 26 MAY 2015

CRA Updates Basic GST/HST Guidelines For Charities

Miller Thomson
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The Canada Revenue Agency ("CRA") released an updated version of GST/HST Info Sheet GI-067 (the "Info Sheet") on May 6, 2015.

CanadaCorporate/Commercial Law
Ron Choudhury
Ron Choudhury
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The Canada Revenue Agency ("CRA") released an updated version of GST/HST Info Sheet GI-067 (the "Info Sheet") on May 6, 2015. This version of the Info Sheet, which contains GST/HST guidelines for charities, replaces a previous version issued in June, 2011. Most of the updates to the Info Sheet are cosmetic. However, certain new commentary and new definitions have been added.

The current version of the Info Sheet, much like its predecessor, is drafted in the form of basic questions and answers. The first question is whether charities must follow special GST/HST rules. The Info Sheet confirms that some GST/HST rules applicable to charities are different than those for businesses, including: (1) that most supplies made by charities are exempt, unless excluded from the exemption; (2) many charities are not required to register for GST/HST purposes; (3) charities are restricted in their ability to claim input tax credits ("ITCs"); and (4) charities may be entitled to a

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