CRA has recently released an updated Information Sheet on GST/HST Guidelines for Charities. The Information Sheet provides basic information on how the GST/HST applies to many issues commonly faced by charities and replaces the previous Information Sheet from June 2011.
CRA has also released an updated Information Sheet on 'How a Charity Completes Its GST/HST Return'. This Information Sheet explains how a charity that is a GST/HST registrant calculates its net tax and completes its GST/HST return and replaces the previously Information Sheet from June 2011.
Here is a copy of the CRA Information Sheet on GST/HST Guidelines.
Here is a copy of the CRA Information Sheet on How a Charity Completes its GST/HST Return.