Déclaration de revenus et de renseignements des sociétés sans but lucratif (English 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
Revenu Québec's language policy requires that French be the language of communication between corporations established in Québec and Revenu Québec.
To access the official French version of this document, click CO-17.SP. The courtesy translation of this document, entitled Information and Income Tax Return for Non-Profit Corporations, is available below for information purposes only.