Notice to the reader

Under proposed changes, when a charity supplies property or services in exchange for a donation and when an income tax receipt may be issued for a portion of the donation, only the value of the property or services supplied will be subject to the GST/HST. The proposal will apply to supplies that are not already exempt from GST/HST. This measure will apply to supplies made after Budget Day. For more information, see GST/HST on Donations to Charities in the 2016 Federal Budget - Tax Measures: Supplementary Information.