Are charities subject to other federal and provincial requirements?
The Income Tax Act is not the only law that applies to charities. Charities can also be subject to other federal or provincial legislation that is associated with their operations, such as provincial or municipal standards for a nursing home, hospital, school board or housing project. At the federal level, registered charities also have to meet the requirements of the Goods and Services Tax (GST) or the Harmonized Sales Tax (HST), and may need to register with the Canada Customs and Revenue Agency (CCRA) for GST/HST purposes. An organization may be able to claim a rebate for a part of the GST and HST it paid or owes on goods and services it purchased for use in its activities. However, an organization is eligible for the rebate only after it is registered as a charity.
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