All corporations that generate revenue are required to collect and submit HST to Canada Revenue Agency. Non-profit corporations, including condo corporations, are not exempt.
Residential condo fees fall under a category called exempt supplies. Monthly condo fees do not require that HST be collected and submitted.
Condo corporations may have other revenue sources that include fees charged to commercial units, user fees for parking or lockers, recreational amenity user or guest fees, guest suite rental fees or fees charged for social programs. There may also be fees charged for placement of cell phone towers or advertising on condo corporation properties including newsletters.
For these non-condo fee revenue sources there is the small supplier rule to consider. Generally speaking, any organization that generates taxable total revenue of under $50,000 per calendar quarter is not required to collect or submit HST. Once this threshold is exceeded, a condo corporation is required to register for the HST. They must then charge the HST and make submissions to Canada Revenue Agency.
Condo corporations that qualify as a small supplier may choose to register for the HST then charge and submit this tax payment. The benefit of doing so is that HST payments made to purchase certain items are credited against HST due. An example of how this works is an annual barbecue where residents are charged $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 must be paid to Canada Revenue Agency.