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Tax Law
Canadian Tax Law
This information below comes from an email to the think tank list from Chris from Re-cycles shop. It's about the law for bike shops selling things.
PST depends on the province. I believe bike parts are PST exempt in BC and recently in ON. Not sure about the rest.
GST depends on your shops gross yearly sales. If you sell less than $30,000 per year then you do not need to collect GST. Otherwise you do. If you collect GST then you must remit GST to CRA (but you get to keep some for your trouble so you actually add a couple of % to your profits).
If your shop is running on a non-profit basis then you should not have to worry about income tax (as long as you eventually spend/donate all the money). If you are operating as a for-profit entity then you will have to pay income tax on your profits.
Disclaimer: I'm not a tax lawyer! This is just info I have gathered related to my own businesses and the running of the re-cycles' non-profit shop.
Chris