Generally renting meeting space is considered taxable, regardless of whether the space is in a commercial or residential area, and you would have to charge GST. However, there are two exceptions:

If you are a small supplier and are not registered for the GST, you are not required to charge GST.
If your organization is a registered charity, meeting room rentals and commercial leases are exempt, unless your organization is registered for the GST and you either:

- Elect to make these items taxable by filing GST form 26, Taxable Real Property Election Form. Choosing to make commercial activities taxable means you must charge GST, but are also entitled to claim input tax credits, or
- Have designation as a municipality and the room rentals are in a building with RGI units.
You’ll find more information on taxable revenues in chapter two of the GST Guide.

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