Tax Obligations of Non-Profit Organizations

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A non-profit organization (NPO) must meet obligations that include filing returns and remitting GST, QST and source deductions.

Directors of NPOs that are corporations have tax obligations for liability purposes.

Obligations as a taxpayer

NPOs must file the income tax or information returns appropriate to their situation, even if they are exempt from income tax.

For more information, click Non-Profit Organizations.

Obligations for GST/HST and QST purposes

NPOs that make taxable sales are generally required to register for the GST and QST.

For more information, click GST/HST and QST.

Obligations as an employer

As a rule, NPOs that pay salaries, wages or any other form of remuneration to a person must meet the same fiscal obligations as other employers.

For more information, click Source Deductions and Contributions.

Keeping records and supporting documents

An NPO is required to keep records and documents supporting the information that they contain at its place of business or at any other place we designate. The records must support the calculation of all amounts that must be deducted, withheld, collected or paid under a tax law.

All records and supporting documents must be retained for six years after the end of the last year to which they relate, unless we require or authorize a different retention period in writing. Similarly, if you keep records and supporting documents on an electronic medium, you must keep them in an intelligible form on the same medium for six years after the end of the last taxation year to which they relate.

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