Taxation of Non-Profit Organizations
- a partnership information return;
- a trust income tax return; or
- an information and income tax return for non-profit corporations.
NPOs are exempt from income tax provided they are established and administered exclusively for non-profit purposes.
To determine whether an organization was established exclusively for non-profit purposes, refer to:
- the letters patent
- the articles of incorporation
- the partnership agreement
- similar documents
For more information, click Exemption from Income Tax.