Taxable vs. Exempt Supplies
Charity & Non-profit Organizations (NPO)

Tuesday, May 20, 2025 from 11am–12pm Atlantic
Via Zoom

REGISTER HERE

Did you know that GST/HST applies differently to Charities and NPOs?

Have you ever wondered if you have incorrectly accounted for GST/HST?

If you would like to learn more about what revenues type are GST/HST taxable, 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 include information about revenue sources that attract GST/HST and those that do not. We will review the fundamentals for both types of entities, to help you ensure your organization is correctly accounting for GST/HST.   

LEARNING OBJECTIVES:

• Recognize key GST/HST differences between Charities and NPOs
• Understand key differences between taxable and exempt supplies
• Know when to charge GST/HST
• Identify, reduce, and eliminate common GST/HST mistakes

TOPICS INCLUDE:

• Definitions 
• Admissions
• Fundraising 
• Real Property 
• Reference Materials 

WHO WILL BENEFIT:

This Presentation is designed for both Charities and NPOs. It is intended for all individuals who may be involved with the entity’s GST/HST.  The information will benefit individuals from organizations which are already GST/HST registered, those which are not yet registered but should be, and for those who may wish to now consider voluntary registration.  It will also be applicable to entities that may become GST/HST registered in the future.  You will hear how to avoid some common mistakes such as failing to properly charge and collect GST/HST correctly, which can result in non-compliance issues.

Michael Monk – Canada Revenue Agency

Michael Monk has been with Canada Revenue Agency (CRA) for 34 years.  During that time, he has worked extensively with GST/HST.  

Michael’s current role in CRA’s Ottawa Headquarters (HQ) is with the HQ – GST/HST and Digital Compliance Directorate where he has managed CRA’s National GST/HST Presentations and Outreach services for the last 8 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 20 -year period developing training courses, and leading 100+ GST/HST Legislation and Audit learning events, instructing to hundreds of CRA staff across the country. 

Michael has many years of acquired GST/HST knowledge and experience, having worked with a multitude of GST/HST issues, across many sectors and business lines.  He has participated in several conferences, preparing and delivering GST/HST presentations nationally, to a variety of accounting and industry associations.   

Michael has volunteered with a number of community and school groups over the years.  He has served as Director on the Board of a large charity, and also on CRA’s Employee Assistance Program Committee.