Income Tax or Information Return To Be Filed by a Non-Profit Organization Based on Its Situation or Activities

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Non-profit organizations (NPOs), even if they are tax-exempt entities, must file the income tax or information return in the list below that corresponds to their situation and activities.

Information and income tax return for non-profit corporations (in French only)

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Trust income tax return

NPOs (regardless of whether or not they are corporations) whose main purpose is to provide dining, recreational or sports facilities to their members must file form TP-646-V, Trust Income Tax Return, within 90 days after the end of their taxation year. At that moment, Revenu Québec considers that an inter vivos trust has been created.

The following must be reported in the return:

  • taxable capital gains and losses
  • property income (such as interest, rentals, royalties and dividends)

In the calculation of taxable income, such a trust is entitled to an additional deduction of $2,000.

If the trust has neither taxable capital gains nor property income, it will not have any income tax payable; it is nonetheless required to file the return.

If the NPO is a corporation, it must also file either form CO-17.SP, Déclaration de revenus et de renseignements des sociétés sans but lucrative (see courtesy translation CO-17.SP-T), or form CO-17, Déclaration de revenus des sociétés (see courtesy translation CO-17-T), as applicable.

Example
A recreational club (such as a golf, curling or fishing club) that makes facilities available to its members has property income and capital gains. The club must file a trust return to report the income. The income is taxable if it exceeds $2,000.
Note

Non-profit corporations that must file form TP-646-V are still required to file form CO-17.SP, Déclaration de revenus et de renseignements des sociétés sans but lucratif (see courtesy translation CO-17.SP-T). However, if they are claiming a tax credit or are subject to a tax other than income tax, they must file form CO-17, Déclaration de revenus des sociétés (see courtesy translation CO-17-T).

For more information, see guide CO-17.SP.G-T, Non-Profit Corporations: Guide to Filing the Information and Income Tax Return (courtesy translation) or click Trusts.

Partnership information return

NPOs that are parternships are required to file a Partnership Information Return (form TP-600-V).

For more information, click Partnerships.

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