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Registered Charities and Other Donees

Registered charities and qualified donees can enjoy tax benefits and be exempt from income tax if they meet their obligations.

Obligations

To enjoy tax benefits and be exempt from paying income tax, registered charities and other qualified donees must:

  • file an information return;
  • report their fundraising activities;
  • keep and retain records;
  • meet conditions regarding official receipts;
  • respect their disbursement quota, if applicable.

To learn more about these obligations, see the following:

  • Guide to Filing the Information Return for Registered Charities and Other Donees (TP-985.22.G-V);
  • Information Return: Registered Québec and Canadian Amateur Athletic Associations (TP-985.23.7-V); 
  • Information Return for Registered Journalism Organizations (TP-985.26.2-V).

You can also see the free videos and webinars on the Canada Revenue Agency website.

Filing an information return

Every year, you must file an information return for an organization that carries on activities in Québec as:

Depending on the organization's activities, you will have to file one of the following information returns:

  • Information Return for Registered Charities and Other Donees (TP-985.22-V);
  • Information Return: Registered Québec and Canadian Amateur Athletic Associations (TP-985.23.7-V); 
  • Information Return for Registered Journalism Organizations (TP-985.26.2-V). 
Note Completing the return

See guide TP-985.22.G-V for instructions on completing form TP-985.22-V.

You can also use this guide to complete some parts of form TP-985.26.2-V.

End of note

Documents to enclose with the information return

Enclose the following documents with the information return: 

  • a copy of the organization's financial statements, including:
    • a statement of revenue and expenditures,
    • a statement of assets and liabilities,
    • a breakdown of revenue by source;
  • any other document specified in the return, including any notes to the financial statements and additional pages with requested information. 
Note Other document to enclose

If changes were made to the organization's governing documents during the year (such as a change to its name, objectives or by-laws), you must enclose a copy of the official document attesting to the changes.

End of note

Deadline for filing an information return

You have six months after the end of the organization's taxation year to send the prescribed form to the address below.

Revenu Québec
3800, rue de Marly
Québec (Québec)  G1X 4A5

Note Important

You cannot file the information return online.

End of note

Required information on official receipts

The following information must be shown on official receipts issued by an organization for it to be exempt from income tax:

  • the registration number;
  • the words “Official Receipt;”
  • the organization's name and address;
  • the sequence number of the receipt;
  • the place and date of issue;
  • the date the gift was received;
  • a brief description of the property (for a gift in kind) and, if applicable, the name and address of the appraiser;
  • the donor's name and address;
  • the value of the gift (i.e. the amount given or, for a gift in kind, the fair market value [FMV] of the property at the time of the gift);
  • a description and the amount of any advantage received in consideration for the gift; 
  • the eligible amount of the gift.

Each official receipt must be signed by the person authorized by the organization to acknowledge receipt of donations.

Note Receipts for some types of gifts

Conditions can apply to receipts for some types of gifts, such as: 

  • gifts of works of art;
  • gifts of non-qualifying securities;
  • returned property;
  • the value of a gift of bare ownership of cultural property or a work of art;
  • gifts from a trust;
  • the value of a gift of a public work of art or a building for cultural purposes;
  • large cultural donations and gifts of cultural patronage;
  • the value of a gift of certified cultural property;
  • the reduction in the fair market value of a gift.

For more information on official receipts, see guide TP-985.22.G-V.

End of note

Relief measures and sanctions

Some registered charities and other qualified donees can receive tax relief if they meet their fiscal obligations.  

For more information, see guide TP-985.22.G-V.

Organizations that did not meet their obligations may be sanctioned. For more information, see:

Note End of note

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