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Input Tax Credits for Registered Charities and Nonprofit Organizations 2024



Did you know that there are different Input Tax Credit (ITC) rules for registered charities from those for other nonprofit organizations?

Were you aware that you may be eligible for as much as 100% or as little as 0%?

Did you know charities and nonprofits calculate net tax on GST/HST returns differently?  

If you would like to understand more about these issues, you should attend this Canada Revenue Agency GST/HST presentation about ITCs and Net Tax. You will hear directly from a CRA GST/HST Headquarters employee who has 30+ years experience working in GST/HST programs. The presentation will review some of the most important GST/HST issues concerning ITCs to help you better manage your organization’s GST/HST obligations and entitlements. 

This webinar is the third in our 2024 series of free webinars on GST/HST issues for nonprofits and charities, also including:

  • Public Service Bodies’ Rebates for Nonprofits and Charities, Thursday, Sept 5, 2024, 10-11am, online;

  • GST/HST Audits & Examinations, Plus Books and Record-Keeping, Thursday,October 3, 2024, 10-11am, online; and

  • GST/HST Implications of Cost-Sharing and Other Relationships, Thursday, Nov 7, 2024, 10-11am, online

Find them all on the Pillar Events page.



  • Recognize the key ITC differences between registered charities and other nonprofits

  •  Understand and apply the correct rules for claiming ITCs

  • Comprehend the different methods for calculating your taxes

  • Identify and reduce common GST/HST mistakes


  • Definitions

  • Operating expenses for registered charities vs. other nonprofits

  • Net tax on GST/HST returns 


This Presentation is designed for various Public Service Bodies including registered charities and nonprofits. It is intended for all individuals who may be involved with the entity’s GST/HST. We will cover the basic ITC rules on operating expenses, help you learn which method applies to your net tax obligations, and introduce the differences from Capital Properties. The Presentation will help you avoid some of the common mistakes which can result in future non-compliance.  

Please note, this virtual session will not be recorded, but the presentation slide deck will be shared with you in advance of the event.


Michael Monk from the Canada Revenue Agency GST/HST and Digital Compliance Directorate

Michael Monk has been an employee of Canada Revenue Agency (CRA) for 33 years.  During that time, he has worked extensively with GST/HST. 

Michael’s current role in CRA’s Ottawa Headquarters is with the GST/HST and Digital Compliance Directorate where he has managed CRA’s National GST/HST Presentations and Outreach services for the last 7 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 ten-year period creating and instructing GST/HST Legislation and Audit courses to CRA staff.

Michael has many years of experience, working with a multitude of GST/HST issues, across several sectors.  He has participated in conferences, preparing and delivering GST/HST presentations to a variety of accounting and industry associations.  

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

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