Information and Income Tax Return for Non-Profit Corporations (courtesy translation)
Form CO-17.SP must be completed by non-profit corporations. A non-profit corporation is a corporation exempt from income tax and tax on capital for any period during which it met the following requirements:
- it is established and operated exclusively for non-profit purposes
- it is not a charity
- no portion of the corporation's income is paid or is otherwise made available for the personal benefit of an owner, a member (whether the member is an individual or a corporation) or a shareholder, unless the owner, member or shareholder is a club or an association whose main activity is to promote amateur sport in Canada
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The courtesy translation of this document is available below for information purposes only.