Rules · NPO
NPO-12 — Charity small supplier — two independent gateways, and the order matters
Current — Verified against the live source. Safe to cite.
Charity small supplier — two independent gateways, and the order matters. A charity is a small supplier if it meets either the $250,000 gross revenue test or the $50,000 taxable supplies test — only one is needed. RC4082: "If your charity is a small supplier under the gross revenue test, you do not have to do this test." So $250,000 is checked first and makes the $50,000 test moot; $50,000 only matters for a charity that fails $250,000. The gross revenue test ignores whether the supplies were taxable. First fiscal year: automatically a small supplier. Second: test year one. Third or later: small supplier if either of the two previous years was $250,000 or less. Registration is mandatory only where the charity fails both tests
mirrors and
Sources
- RC4082 (primary) · local copy
- GI-067 (primary) · local copy
Record
Changes mentioning NPO-12
| Date | Change |
|---|---|
| 28 Aug 2026 | Mirrored GI-067 and RC4082 and closed the charity net-tax gap. Both are live and uncancelled — record pages checked in English and French, no banner either side. RC4082 is still Rev. 23, so the derived BOS charities file was built from the current edition; there is no Rev. 24 or 25 ( |