GST/HST Presentation ITCs Charities and NPOs
Did you know that ITC rules for Charites and NPOs are not the same?
Are you aware that eligibility could be as much as 100% or as little as 0%?
Did you know Charities & NPOs calculate net tax on GST/HST returns differently?
If you would like to learn more about these issues, you should attend this Canada Revenue Agency (CRA) GST/HST Presentation. You will hear directly from CRA’s GST/HST Headquarters employee who has 34 years experience working in GST/HST programs. The Presentation will review some of the most important GST/HST issues concerning ITCs to help you better manage your organization’s GST/HST obligations and entitlements.
LEARNING OBJECTIVES:
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Recognize Key ITC Differences - Charities vs. NPOs
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Understand and Apply the Correct Rules
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Comprehend the Different Net Tax Calculation
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Identify and Reduce Mistakes
TOPICS INCLUDE:
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Definitions
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Time Limits
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Operating Expense
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Allocation
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Capital Property
WHO WILL BENEFIT:
This Presentation is designed for various Public Service Bodies including Charities and NPOs. It is intended for all individuals who may be involved with the entity’s GST/HST. We will cover the basic ITC rules on operating expenses, help you learn which method applies to your net tax obligations, and introduce the different ITC rules for Capital Properties. The Presentation will help you avoid some of the common mistakes which can result in future non-compliance.
In this webinar by the Canada Revenue Agency (CRA) you’ll hear directly from a CRA Headquarters employee who has 30+ years experience in GST/HST programs. The presentation is part of Pillar Nonprofit Networks 2025 series of free webinars on GST/HST issues for nonprofits and charities, also including:
- October 2, 2025 -Public Service Bodies’ Rebate
- November 6, 2025 -Transfer Payments – When GST/HST can be owing by the Charity/NPO on grant monies it receives from Grantor (i.e., government)
- December 4, 2025 - Real Property – Construction of Housing (i.e., Apartments), ITCs, Self-assessment on “Substantial Completion”, Fair Market Value, Residential Rental Rebate and New GST/HST Rebate for Purpose-built Rental Housing (PBRH) 100%
- January 8, 2026 - Interest and Penalty Relief – Disclosure and Options for CRA errors
- February 5, 2026 - Directors’ Liability (potential personal liability of Directors for the Charity/NPO GST/HST arrears and debts) + Your Taxpayer Rights
ABOUT THE PRESENTER:
Michael Monk from the Canada Revenue Agency GST/HST and Digital Compliance Directorate
Michael Monk has been an employee of Canada Revenue Agency (CRA) for 33 years. During that time, he has worked extensively with GST/HST.
Michael’s current role in CRA’s Ottawa Headquarters is with the GST/HST and Digital Compliance Directorate where he has managed CRA’s National GST/HST Presentations and Outreach services for the last 7 years.
Michael was a Team Leader and Senior Technical Interpretations Analyst for 10+ years in GST/HST Rulings, Legislative Policy and Regulatory Affairs Branch. He spent numerous additional years in other GST/HST roles within the Compliance Programs Branch. Michael also worked as a CRA Facilitator throughout a ten-year period creating and instructing GST/HST Legislation and Audit courses to CRA staff.
Michael has many years of experience, working with a multitude of GST/HST issues, across several sectors. He has participated in conferences, preparing and delivering GST/HST presentations to a variety of accounting and industry associations.
Michael has volunteered with many community and school association groups over the years. He has served as Director on the Board of a large national charity, and also on CRA’s Employee Assistance Program Committee.