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Returns To Be Filed by Non-Profit Corporations

Every non-profit corporation must file with us a duly completed information and income tax return, or income tax return, along with its complete financial statements, on or before the day that is six months after the end of the corporation's taxation year.

An information and income tax return for non-profit corporations (form CO-17.SP, Déclaration de revenus et de renseignements des sociétés sans but lucratif) must be completed if the corporation is exempt from income tax and

  • is not claiming any refundable tax credits, or
  • is not subject to any other tax under the Taxation Act.

That return is the means by which such a corporation can meet its obligations

  • to file an income tax return as a corporation;
  • to file an information return as a tax-exempt corporation; and
  • to pay the annual registration fee due under the Act respecting the legal publicity of enterprises.

A corporation income tax return (form CO-17, Déclaration de revenus des sociétés) and, where applicable, an information return for tax-exempt entities (form TP-997.1, Déclaration de renseignements des entités exonérées d'impôt) must be completed if the corporation

  • is exempt from income tax and is claiming one or more refundable tax credits;
  • is exempt from income tax but is subject to one or more other taxes under the Taxation Act; or
  • is not tax-exempt.

If the principal object of a non-profit corporation is to provide recreational, sports or dining facilities to its members, an inter vivos trust is considered to have been created. In that case, the corporation must also file a trust income tax return (form TP-646, Déclaration de revenus des fiducies) within 90 days after the end of the calendar year.

For more information, click Non-Profit Organizations.

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