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Charge tax rightly

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

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