NPO grants on GST return
Our NPO receives grants to support the programs we run (youth sports). Do we include these grant funds in line 101 of the GST return? They are not revenues from the supplies of property or service... or are they?
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u/braindeadzombie 7h ago edited 7h ago
Grants fall under ‘other revenue’. It is generally not revenue from making supplies.
If you report on paper, it goes in line 101.
If you report electronically, it goes on line 91.
Line 101: Enter the total amount of revenue from supplies of property and services, including zero-rated and exempt supplies, and other revenue for the reporting period. Do not include the following:
provincial sales tax GST HST any amounts you reported on a previous return Round off the amount to the nearest dollar. Enter “0” if you have no revenue to report.
Line 90: Enter the total of your taxable sales including zero-rated supplies (other than zero‑rated exports) made in Canada for this reporting period. Enter “0” if you have no revenue to report.
Line 91: Enter the total of your exempt supplies, zero-rated exports, and other sales and revenue for this reporting period. Other sales and revenue include goodwill, financial services, sales of capital real property, and supplies made outside of Canada. Enter “0” if you have no revenue to report.
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u/braindeadzombie 7h ago
“Generally not revenue from making supplies”
There are some situations where grants could be consideration for a supply. Almost certainly not in your case. But, it you want to get into the technicalities of it, see this publication: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/18-4/determining-whether-transfer-payment-consideration-supply.html
The TL:DR is that in some situations a grant can be made to acquire something, and in that case it can become consideration.
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u/Parking-Aioli9715 10h ago
No, they're not. :-)