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Charity

Charity means a registered charity or registered Canadian amateur athletic association for income tax purposes, which has a registration number that allows it to issue official receipts for income tax purposes. A charity does not include a public institution for GST/HST purposes. A charity is considered to be a public service body (PSB). If you have questions about how the status is granted, see Charities Directorate.

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Topics for GST/HST

How GST/HST works Basic information on how the GST/HST works	Rebates You may qualify for certain types of GST/HST rebates.
Registering (opening) your GST/HST account Do you need a GST/HST account?	Deregistering (closing) your GST/HST account Closing your business or cancelling your GST/HST account
Making changes to your account Change your address, start or stop direct deposit, change contacts or authorized representatives, and more	Responsibilities Keeping books and records, collecting and invoicing GST/HST, calculating your net tax and more
Input tax credits Claim the GST/HST you pay on goods and services related to your business	Taxable or exempt Find out if goods and services are taxable or exempt.
GST/HST and the construction industry The New Housing Rebate and how the GST/HST applies to builders, renovators, contractors, and other businesses involved in the construction industry	Returns Completing and filing your GST/HST returns, correcting errors and adjusting previous returns.
Payments and instalments Making payments, calculating instalments, and how to avoid paying penalties and interest	Harmonized sales tax (HST) HST and when to charge it
Imports and exports How and when GST/HST applies to goods and services imported into or exported from Canada	Events and seminars Finding GST/HST and small business events and seminars
Buying a business Information you need to know when buying a business	Selling your business Information you need to know when selling a business
GST/HST Rulings and interpretations Get a GST/HST ruling or an interpretation concerning business transactions.	Objections and appeals When you disagree with a GST/HST assessment or decision and how to request information from our records about your GST/HST account

In Quebec, Revenu Québec administers the GST/HST. If your business is located in Quebec, visit the Revenu Québec Web site.

Glossary

Definitions for GST/HST

Forms and publications

GST/HST technical information, forms and publications