All corporations that generate revenue are required to collect and submit HST to Canada Revenue Agency. Non-profit corporations, including condominium corporations, are not exempt.
While monthly condo fees do not require that HST be collected and submitted, the same is not true about other sources of revenue which may come from commercial unit fees, guest suite rentals, user fees for parking or lockers, recreational amenity user or guest fees, or amounts charged for social programs. There may be fees charged for placement of cell phone towers, or advertising in community newsletters or elevators.
Condominium communities can benefit from the small supplier rule. Generally speaking, any non-profit organization, including condominium corporations, that generates taxable total revenue under $50,000 per calendar quarter is not required to collect or submit HST. Once this threshold is exceeded, a condominium corporation is required to register for the HST. They must then charge the HST and make submissions to Canada Revenue Agency.
Registering for the HST and qualifying as a small supplier provides a benefit to the community. HST payments made to purchase certain items are credited against HST due. Your community may host an annual barbecue where residents pay $25 for food and drink inclusive of HST. HST paid on food, supplies and other items purchased for this event qualify as a credit against what is due to Canada Revenue Agency.
An accountant can best advise on which revenues require HST to be collected and paid, and how the small supplier rule can benefit your community.