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

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

**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

## 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