GST & Non-Profits › Register

Do you have to register?

Any organization may voluntarily register for the GST. Where a non-profit organization’s taxable supplies over four consecutive calendar quarters are $50,000 or more, it must register for the GST. Registration is deemed to occur 30 days after the end of these four quarters. From this point onward, the GST must be collected.

Taxable supplies can be defined as "commercial-type" activities. Activities not deemed to be taxable are defined on the attached page.

A charity would not have to register if gross revenues in either of the past two years were less than $250,000. A newly formed charity would look at its gross revenues after the first year, and may have to register in the second year if gross revenues in the first year exceeded $250,000. Gross revenue is determined on a cash basis.

An organization may deregister following the above guidelines.

Generally within an incorporated organization, all entities, divisions and branches within the organization would register as a single entity. Where there are separate branches in an unincorporated entity, these would be registered separately, although an application may be made to combine them. In either case, a distinct branch or division could be considered a "small supplier" and deregister.