# EXM-N01 — Memberships are exempt only if members receive the listed benefits and nothing more

**Flag: Current** — Verified against the live source. Safe to cite.

Memberships are exempt only if members receive the listed benefits **and nothing more**: an indirect benefit accruing to all members collectively; investigative, conciliatory or complaint-settlement services; the right to vote or participate in meetings; the right to buy property and services at fair market value; a discount where the total value of all discounts is insignificant, meaning less than 30% of the fee; and newsletters or reports worth less than 30% of the fee, or reporting on the organization's activities and financial status

## Sources

- RC4081 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4081/gst-hst-information-non-profit-organizations.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative