Taxation of Non-Profit Organizations

Non-profit organizations (NPOs) must file an information return for tax-exempt entities at the end of each fiscal period and, depending on an NPO's situation and activities either:


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.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter