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Charge tax rightly
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Tax the society collects belongs to the government from the moment it is taken; tax it pays is claimed back only on evidence.
Tax the society collects belongs to the government from the moment it is taken; tax it pays is claimed back only on evidence. Binds: Every Canadian seller; the PST notes bind sellers in BC.
The law’s own words
“Every person who makes a taxable supply shall, as agent of Her Majesty in right of Canada, collect the tax under Division II payable by the recipient in respect of the supply.”
Excise Tax Act, s. 221(1) · Read it at Justice Laws · Verified 2026-11-07
“… every person who collects an amount as or on account of tax under Division II is deemed, for all purposes and despite any security interest in the amount, to hold the amount in trust for Her Majesty in right of Canada, separate and apart from the property of the person … until the amount is remitted to the Receiver General …”
Excise Tax Act, s. 222(1) · Read it at Justice Laws · Verified 2026-11-06
Ontario’s tax is the HST: one tax with a federal part and a provincial part. A charity or qualifying non-profit in Ontario claims the public service body rebate at the province’s prescribed share, 82 per cent. Binds: Charities and qualifying non-profit organizations resident in Ontario.
The law’s own words
“the following classes of persons are prescribed: (i) charities, or qualifying non-profit organizations, that are not selected public service bodies … the following percentages are prescribed: (i) in the case of a person referred to in subparagraph (b)(i) that is resident in (A) Ontario, 82% …”
Excise Tax Act — Public Service Body Rebate (GST/HST) Regulations, SOR/91-37, s. 5 · Read it at Justice Laws · Verified 2026-11-10
Newfoundland and Labrador’s tax is the HST, at 15%: a 5% federal part and a 10% provincial part. A charity or qualifying non-profit claims the public service bodies’ rebate at 50% of the federal part and, at the province’s prescribed percentage, 50% of the provincial part. Binds: Charities and qualifying non-profit organizations resident in Newfoundland and Labrador.
The law’s own words
“the following classes of persons are prescribed: (i) charities, or qualifying non-profit organizations, that are not selected public service bodies … the following percentages are prescribed: (i) in the case of a person referred to in subparagraph (b)(i) that is resident in … (E) Newfoundland and Labrador, 50%”
Excise Tax Act — Public Service Body Rebate (GST/HST) Regulations, SOR/91-37, s. 5 · Read it at Justice Laws · Verified 2026-11-11
“specified percentage” means (a) in the case of a charity or a qualifying non-profit organization that is not a selected public service body, 50%”
Excise Tax Act, s. 259(1) · Read it at Justice Laws · Verified 2026-11-11
“Regardless of whether your charity is registered for GST/HST, it is generally entitled to claim a 50% public service bodies’ rebate of the GST and the federal part of HST it paid on its purchases.”
Excise Tax Act (Canada) — Canada Revenue Agency, GST/HST checklist for charities · Read it at Justice Laws · Verified 2026-11-11
Manitoba kept its own sales tax beside the federal GST. A purchaser pays the retail sales tax at the general rate of 7%; a vendor registers with Manitoba Finance, collects the tax on its sales and remits it on the province’s own returns. Binds: Manitoba purchasers and the vendors who sell to them.
The law’s own words
“Every purchaser of tangible personal property or a taxable service must pay tax equal to the fair value of the property or service multiplied by the general sales tax rate.”
The Retail Sales Tax Act (Manitoba), s. 2(1) · Read it at Manitoba · Verified 2026-11-08
“RST is a 7 per cent tax applied to the retail sale or rental of most goods and certain services in Manitoba.”
The Retail Sales Tax Act (Manitoba) — Manitoba Finance, Bulletin RST 004 · Read it at Manitoba · Verified 2026-11-08
“Any person carrying on a business in Manitoba, except for small businesses with annual taxable sales under $30,000, must have a valid RST number issued under The Retail Sales Tax Act before making any taxable sales in the province.”
The Retail Sales Tax Act (Manitoba) — Manitoba Finance, Bulletin RST 004 · Read it at Manitoba · Verified 2026-11-08
“Vendors who sell taxable goods and services must register with Manitoba Finance and collect the RST on sales.”
The Retail Sales Tax Act (Manitoba) — Manitoba Finance, Bulletin RST 004 · Read it at Manitoba · Verified 2026-11-08
The Retail Sales Tax Act (Manitoba), sections 1 and 2
“Every purchaser of tangible personal property or a taxable service must pay tax equal to the fair value of the property or service multiplied by the general sales tax rate.” “"general sales tax rate" means (a) if the tax becomes payable before July 1, 2013, 7%, (b) if the tax becomes payable after June 30, 2013, and before July 1, 2019, 8%, and (c) if the tax becomes payable after June 30, 2019, 7%”
Source: Manitoba Laws — The Retail Sales Tax Act, CCSM c R130, ss. 1, 2 · Checked 2026-11-08
Saskatchewan kept its own sales tax beside the federal GST: the PST, at six per cent. A business operating or selling at retail in the province registers for a PST number, keeps complete records, and files the province’s own return on the province’s own clock. Binds: Saskatchewan businesses under The Provincial Sales Tax Act; the bulletin is Saskatchewan Ministry of Finance, PST-5.
The law’s own words
“PST is a six per cent sales tax that applies to taxable goods and services and insurance contracts consumed or used in Saskatchewan.”
The Provincial Sales Tax Act — Saskatchewan Ministry of Finance, PST-5, Registration and Reporting Requirements · Read it at Saskatchewan.ca · Verified 2026-11-08
“All businesses operating or making retail sales in Saskatchewan are required to be registered with a PST number, with the exception of businesses qualifying as small traders …”
The Provincial Sales Tax Act — Saskatchewan Ministry of Finance, PST-5, Registration and Reporting Requirements · Read it at Saskatchewan.ca · Verified 2026-11-08
“Licensed vendors and registered consumers are required to keep complete records of all business transactions. Records must not be destroyed unless permission from Finance has been obtained. Records that are at least six years old may be destroyed without obtaining permission.”
The Provincial Sales Tax Act — Saskatchewan Ministry of Finance, PST-5, Registration and Reporting Requirements, s. H · Read it at Saskatchewan.ca · Verified 2026-11-11
“The due date for PST returns filed and paid electronically is the last day of the month following the end of the reporting period.”
The Provincial Sales Tax Act — Saskatchewan Ministry of Finance, PST-5, Registration and Reporting Requirements, s. I · Read it at Saskatchewan.ca · Verified 2026-11-11
“The due date for non-electronic filing (e.g. paper filing) of returns and payments, is the 20th day of the month following the end of the reporting period.”
The Provincial Sales Tax Act — Saskatchewan Ministry of Finance, PST-5, Registration and Reporting Requirements, s. I · Read it at Saskatchewan.ca · Verified 2026-11-11
The Provincial Sales Tax Act (Saskatchewan) — Saskatchewan Ministry of Finance, PST-5, sections H and I
“Licensed vendors and registered consumers are required to keep complete records of all business transactions. Records must not be destroyed unless permission from Finance has been obtained. Records that are at least six years old may be destroyed without obtaining permission.” “The due date for PST returns filed and paid electronically is the last day of the month following the end of the reporting period.” “The due date for non-electronic filing (e.g. paper filing) of returns and payments, is the 20th day of the month following the end of the reporting period.”
Source: Saskatchewan Ministry of Finance, Information Bulletin PST-5, Registration and Reporting Requirements, ss. H, I (revised July 2025) · Checked 2026-11-11
Claim the 50% public service bodies’ rebate on the GST the society pays. Alberta adds no sales tax of its own, and no provincial rebate on top of the federal one. Binds: Charities and qualifying non-profit organizations in Alberta.
The law’s own words
“specified percentage” means (a) in the case of a charity or a qualifying non-profit organization that is not a selected public service body, 50%”
Excise Tax Act, s. 259(1) · Read it at Justice Laws · Verified 2026-11-11
“Regardless of whether your charity is registered for GST/HST, it is generally entitled to claim a 50% public service bodies’ rebate of the GST and the federal part of HST it paid on its purchases.”
Excise Tax Act (Canada) — Canada Revenue Agency, GST/HST checklist for charities · Read it at Justice Laws · Verified 2026-11-11
Claim the 50% public service bodies’ rebate on the GST the society pays. Yukon adds no sales tax of its own, and no territorial rebate on top of the federal one. Binds: Charities and qualifying non-profit organizations in Yukon.
The law’s own words
“specified percentage” means (a) in the case of a charity or a qualifying non-profit organization that is not a selected public service body, 50%”
Excise Tax Act, s. 259(1) · Read it at Justice Laws · Verified 2026-11-11
“Regardless of whether your charity is registered for GST/HST, it is generally entitled to claim a 50% public service bodies’ rebate of the GST and the federal part of HST it paid on its purchases.”
Excise Tax Act (Canada) — Canada Revenue Agency, GST/HST checklist for charities · Read it at Justice Laws · Verified 2026-11-11
The QST is charged at 9.975% on the selling price excluding the GST, and the GST and QST are collected on the sale of most goods and services. A public service body whose total taxable sales stay at or under $50,000 is a small supplier and is not required to register. Tax a public service body paid, that gave it no input tax credit or input tax refund, may come back in part as a rebate — 50% for a charity or a qualifying non-profit organization that is not a selected public service body. Binds: Quebec sellers and public service bodies (Act respecting the Québec sales tax, CQLR c. T-0.1; Revenu Québec).
The law’s own words
“the Québec sales tax (QST), which is calculated at a rate of 9.975% on the selling price excluding the GST.”
Act respecting the Québec sales tax (Quebec) — Revenu Québec, Basic Rules for Applying the GST/HST and QST · Read it at Revenu Québec · Verified 2026-11-10
“The GST and QST are collected on the sale of most goods and services.”
Act respecting the Québec sales tax (Quebec) — Revenu Québec, Basic Rules for Applying the GST/HST and QST · Read it at Revenu Québec · Verified 2026-11-10
“Public institutions and public service bodies are not required to register for the GST and the QST if they are considered small suppliers, that is, if their total taxable sales for a given calendar quarter or for the previous four calendar quarters did not exceed $50,000 (this limit applies to public institutions and public service bodies only).”
Act respecting the Québec sales tax (Quebec) — Revenu Québec, Details Concerning Public Service Bodies · Read it at Revenu Québec · Verified 2026-11-10
“Under the GST and QST systems, taxable property and services that are acquired by certain public service bodies (PSBs) and that do not give entitlement to input tax credits (ITCs) or input tax refunds (ITRs) may nonetheless give entitlement to GST and QST rebates for public service bodies.”
Act respecting the Québec sales tax (Quebec) — Revenu Québec, GST and QST Rebates for Public Service Bodies · Read it at Revenu Québec · Verified 2026-11-10
“Subject to sections 386.2 and 387, a person who … is resident in Québec and is a selected public service body, a charity or a qualifying non-profit organization is entitled to a rebate for the claim period equal to one of the following percentages, as the case may be, of the non-refundable input tax charged in respect of property or a service, other than a prescribed property or service: (1) 50% for a charity or a qualifying non-profit organization, unless it is a selected public service body;”
Act respecting the Québec sales tax, s. 386 · Read it at LégisQuébec · Verified 2026-11-10