Some charities that are registered to charge GST/HST qualify to file under the general method, where they can claim 100% input tax credits rather than partial rebates. You will find details on the CRA website.
For most small and mid-sized organizations, payroll source deductions must be remitted to the Canada Revenue Agency on the 15th of the month, for the preceding month’s activity. (Larger organizations may need to remit more frequently.)
Do you have a question about GST/HST? Contact the GST/HST Rulings Hotline at 1-800-952-8987 to speak to an officer.
If the CRA determines that a staff member has been improperly treated as a self-employed person, you can be charged both the employer’s and the employee’s share of EI premiums and CPP contributions for the period in question.
Errors on your T3010 return? You can amend a return after submitting it to the Canada Revenue Agency by filing an adjustment request with the Charities Directorate. You will find instructions and a link to the form here.
Starting in April 2013, CRA will stop mailing paper payroll statements (PD7A’) to employers who have remitted electronically for the past six months or more. All the information found on a paper PD7A is available online. Use the View Account Transactions and View Account Balance features in My Business Account.
Remember that a great deal of financial and other data about your charity is available on the Canada Revenue Agency website. T3010 Charities Returns are published online. Certain confidential data is withheld, but much of the form is public. Proofread your return carefully and make sure that it contains accurate info for the public record.
Find general or specific information about both registered and revoked charities online at the CRA website.
By Jerry Smith
A recent post by Andrew Valentine with the Miller Thomson Law Firm shone some light on a new piece of guidance from the Canada Revenue Agency. If you are currently considering an application for – or already possess – charitable status, the CRA has recently delivered the final version of the Guidance for Arts Activities and Charitable Registration (Reference CG – 018, December 14, 2012).
Building on feedback from the sector, including organizations such as CAPACOA seeking a broader definition of who could qualify, this finalized version attempts to clarify what CRA finds as acceptable examples of appropriate purposes to merit charitable status.
First, there are three broad categories of arts-related activities that could qualify as charitable purposes under one or more of the four heads of charity, including:
- Advancement of education;
- Exhibitions, performances and presentations of artistic works;
- Activities that enhance an art form or style within the arts for the benefit of the public.
In particular, CRA has clarified and expanded details in its arts forms and styles appendix, thus opening the door for more presenter members of CAPACOA to garner or maintain standing as a charity.
If you are interested in exploring these ideas in more detail, these links will be of value:
- Arts Activities and Charitable Registration – CRA Guidance
- CAPACOA Provides Input on Charitable Registration for Presenters