# NPO-12 — Charity small supplier — two independent gateways, and the order matters

**Flag: 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

## Sources

- RC4082 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4082/gst-hst-information-charities.html
- GI-067 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-067/basic-gst-hst-guidelines-charities.html

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