Taxation of Non-Profit Organizations

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In general, non-profit organizations (NPOs) are exempt from income tax and must file an information return for tax-exempt entities at the end of each fiscal period.

Moreover, they must file the income tax or information return in the following list that corresponds to their situation and activities:

  • an information and income tax return for non-profit corporations;
  • a trust income tax return; or
  • a partnership information return.

NPOs must file these returns even if they are exempt from income tax.

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