NPO-11 — Designated charities. A charity designated by the Minister so that certain of its exempt

Designated charities. A charity designated by the Minister so that certain of its exempt services become taxable when supplied to a GST/HST registrant — excluding supplies to a public sector body or to a board or commission established by a government or municipality. Both conditions must be met: one of the charity's main purposes is providing employment or employment-related assistance to individuals with disabilities, and it regularly supplies services performed wholly or partly by those individuals. A designated charity cannot use the charity net tax calculation and must use the general rules. Application is in writing to the Public Service Bodies and Governments Division, GST/HST Rulings Directorate