# NPO-10 — Election out of the charity net tax calculation — Form GST488

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

**Election out of the charity net tax calculation — Form GST488.** Available only where the charity makes supplies outside Canada or zero-rated supplies in the ordinary course of business, **or** 90% or more of its supplies are taxable. RC4082 states plainly that **most charities are not eligible**. A charity that elects moves to the general net tax rules and normal ITC entitlement, and may then use the simplified ITC method. Do not present this as a routine planning option

## Sources

- RC4082 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4082/gst-hst-information-charities.html

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