Table of Contents

Administrative Policy

Excise and GST/HST News - No. 101 March 2017

RNASOs not charities, often are NPOs

Arts organizations may apply to the Department of Canadian Heritage to be designated as a national arts service organization (when they meet certain eligibility criteria), and subsequently to the CRA for registration under the Income Tax Act (ITA)…[as] a registered national arts service organization (RNASO)….

[A]n RNASO is not a “charity” or “public institution” for GST/HST purposes and does not have any entitlements or obligations as such. ...

[T]he RNASO may be a non-profit organization for GST/HST purposes…. [w]hether an RNASO meets the criterion of operating solely for a purpose other than profit must be determined on an ongoing basis.