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Before you start
On this page ...
- What's new
- Is this guide for you?
- How to contact us
- Forms and publications
- GST/HST and Quebec
- Teletypewriter users
- Direct deposit
- Representatives
What's new
Effective July 1, 2006, under proposed legislation, the GST rate will be reduced from 7% to 6%, and the HST rate from 15% to 14%. This guide contains this proposed change to law which was current at the time of publication.
Is this guide for you?
This guide explains how the goods and services tax/harmonized sales tax (GST/HST) applies to non-profit organizations. It explains registration requirements, exemptions, rebates, and simplified methods of accounting that may apply to your organization.
If you are registered for GST/HST, see our guide RC4022, General Information for GST/HST Registrants. It has basic information on charging, collecting, and remitting GST/HST.
How to contact us
If you need more information about GST/HST, call our Business Enquiries line at 1-800-959-5525.
Forms and publications
Throughout this guide, we mention other publications and forms. You can download and print them by selecting their links. If you want to obtain printed copies of a publication or form, call us at 1-800-959-2221.
GST/HST and Quebec
In Quebec, Revenu Québec administers GST/HST. If you have business operations in Quebec, you can contact Revenu Québec, at 1-800-567-4692. Also, see their publication called General Information Concerning the QST and the GST/HST.
Teletypewriter users
If you have a hearing or speech impairment and use a teletypewriter, you can call our bilingual enquiry service at 1-800-665-0354 during regular business hours.
Direct deposit
If you are expecting refunds or rebates when you file your GST/HST returns, you can complete and send us Form GST469, Direct Deposit Request. This is a safe, convenient, dependable, and time-saving method of getting your GST/HST refunds and rebates.
Representatives
You can authorize a representative, such as your accountant, to get information about your GST/HST matters. However, we will give information to your representative only after we are satisfied that you have authorized us in writing to do so.
To authorize a representative, complete and send us Form RC59, Business Consent Form, clearly indicating that you are authorizing the representative to contact us regarding your GST/HST account.
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Date modified: 2006-06-26 |
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