@@ -6,8 +6,8 @@ This document is work in progress. Please talk with your accountant to make sure
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@@ -6,8 +6,8 @@ This document is work in progress. Please talk with your accountant to make sure
# Taxable Memberships for Professional Associations
# Taxable Memberships for Professional Associations
* In Canada, memberships for non-mandatory professional associations are usually taxed (if the organization has more than $30k/year).
* In Canada, memberships can be taxable (not always, depends on many criteria).
*Furthermore, the membership is usually taxed with the tax rate of the main address (home) of the person.
*The membership is usually taxed with the tax rate of the main address (home) of the person.
* Depending on the provincial participation to HST (harmonized taxes), the tax rate might be the full HST rate of the province, or only GST.
* Depending on the provincial participation to HST (harmonized taxes), the tax rate might be the full HST rate of the province, or only GST.
Example: an organization in Ontario has members from all provinces in Canada. For members from Ontario, they will charge 13% HST, for members from PEI they will charge 15% HST, but for members in Quebec or Saskatchewan they will charge 5% GST.
Example: an organization in Ontario has members from all provinces in Canada. For members from Ontario, they will charge 13% HST, for members from PEI they will charge 15% HST, but for members in Quebec or Saskatchewan they will charge 5% GST.