Charity

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.

Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5		310
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service		48
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part I - Section 2 - Paragraph 2(b)		127
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Person		87

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Administrative Policy

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

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