Your year of filings

At a glance

Every society files, every year. The T2 goes to CRA, tax owed or not. A society that charges GST or HST files that return for each of its periods. One that collects PST files the province’s return too. Some years carry one: the T1044, when its triggers trip, and the T3010 for a charity.

A province’s registry filing stands on its own clock. In BC, the annual report is due inside 30 days after the annual meeting. In Ontario, the annual return is due inside six months after the year end.

In Newfoundland and Labrador, the annual return falls in the corporation’s anniversary month. In Prince Edward Island, the annual return is due by the registration’s expiry date. In New Brunswick, the annual return is due within the month after the anniversary month.

In Nova Scotia, the annual statements are due inside fourteen days after the annual meeting. In Manitoba, the annual return is due by the end of the month after the month of incorporation. In Saskatchewan, the annual return and the financial statements are due together, seven months after the fiscal year end.

In Alberta, the annual return is due by the end of the month after the anniversary month. In Yukon, the annual report is due inside thirty days after the annual general meeting. In the Northwest Territories, the filing is due inside 14 days after the meeting.

In Nunavut, the filing is due inside 14 days after the meeting. Quebec stands apart twice over. Its annual updating declaration goes to the Registraire des entreprises, in the period its rules set.

Its own tax return stands apart from the federal T2: form CO-17.SP, for a non-profit exempt from tax, goes to Revenu Québec within six months after the year end. A society that charges QST files with Revenu Québec too, on the same return as its GST.

Each filing goes to a named office, by a named route. Each one hands back a proof. The Tax page shows where your year stands on it.

The T2

The T2 is the year’s income tax return. It is due six months after the year end. It is owed in full — a society that owes no tax files one that says so. Its file must be made by tax software CRA has certified.

Your own people can run that software and send the file: through Corporation Internet Filing, or the transmit button in My Business Account. Or your accountant sends it from the pack. Sending costs nothing.

Most corporations must file this way now. Paper from one the rule covers draws a $1,000 penalty. A society exempt under the non-profit line stands in the exception. It may still file the paper T2 Short.

Sales tax returns

The GST/HST return is filed in GST/HST NETFILE, inside My Business Account. You type the app’s figures in as they stand, and you send it there. It is a real filing, and it hands back a confirmation number.

The PST return is its provincial twin. In BC it is filed in eTaxBC, with the one figure: the tax the period collected. Each period files on its own dates.

The app’s part is the same for both: the figures stand ready on the Tax page, worked out from the sales as they were recorded.

Two more returns

Two returns stand behind triggers. The T1044 is the non-profit information return. It is due when the year’s investment income passes its line, or the society’s assets pass theirs, or it was required once before. Once required, it stays required.

The Tax page works the two figure triggers out for you and states the standing. The T3010 is a charity’s own return. It goes in through the charity return service inside My Business Account, with the year’s statements, six months after the year end. A charity that stops filing can lose its registration.

The annual report

The annual report is the registry’s filing, and it follows the meeting. The members meet, hear the year’s figures and hold their elections. Inside 30 days of that meeting, the report goes to BC Registries through Societies Online.

It carries the society’s name, its directors as they stand and the date of the meeting. It is a short filing with a hard window. The Close the year task holds the meeting. The report’s own task walks the filing.

Ontario’s annual return

Ontario’s registry filing is the annual return. It follows the year end, not the meeting. It is due inside six months of the year end. It goes to ServiceOntario through the Ontario Business Registry. You sign in with the corporation’s Company Key.

The return states the registered office, the directors and the officers as they stand. It costs nothing to file. It stands on its own: since 2021 it no longer rides with the T2. The return’s own task walks the filing.

Newfoundland and Labrador’s annual return

Newfoundland and Labrador’s registry filing is the annual return. Its clock is the corporation’s anniversary, not the meeting. The return goes to the registrar on the first day of the anniversary month. That is the month of the corporation’s registration, amalgamation or revival. It must be filed inside that month.

File it through CADO — Companies and Deeds Online, or on the form the Registry sends. The return states the registered office and the directors as they stand. For a corporation without share capital, a change of directors may ride with the return.

A late return leaves the corporation not in good standing. The return’s own task walks the filing. The province charges no sales tax of its own. The sales tax here is the HST, in the federal layer.

Prince Edward Island’s annual return

Prince Edward Island’s registry filing is the annual return. Its clock is the registration itself, not the meeting and not the year end. It is due by the expiry date each year. The registry gives six months past that date to get the return in. Past that date, the registration stands inactive.

File it through the Online Corporate and Business Registry (OCBR). The return states the names and addresses of the company’s officers and directors as they stand. The year’s fee is $20, and it rides with the return.

The province’s renewal also asks for the company’s CRA Business Number or PEI Registration Number, and the name of the auditor appointed at the annual meeting. A company is started under Part II with a registration fee of $180 — $125 for registration, $40 for the name search and $15 for publication.

The registry sends the year’s return by email to the contact on file. The return’s own task walks the filing. One absence is worth naming: the province charges no sales tax of its own. The sales tax here is the HST, in the federal layer.

Nova Scotia’s annual return

Nova Scotia’s registry filings run on two clocks. The first is the meeting. The year’s statements go to the Registry of Joint Stock Companies within fourteen days after the annual general meeting, with the list of directors.

The statements are the year’s balance sheet and its income-and-expense statement. The auditor signs them, or two directors sign where there is no auditor. File them through the Registry of Joint Stock Companies’ online service, on the Financial Statement Form. It costs nothing to file.

The second clock is the society’s own anniversary. The registration renews in the month the society was incorporated, with its fee. The return’s own task walks the filing.

The sales tax here is the HST — 14% since April 1, 2025, with 9 points of it the province’s share. The HST return stands in the federal layer.

New Brunswick’s annual return

New Brunswick’s registry filing is the annual return. Its clock is the anniversary month — the month of the year that is the same as the month the company was incorporated — not the meeting and not the year end. The return is due within the month after that month.

File it through the Corporate Registry — Service New Brunswick, or on the form the Registry sends about thirty days before the anniversary month. The return states the company as it stands on its anniversary date: its officers and directors as they stand.

Most companies pay no annual return fee. A company that fails to file its annual returns may be dissolved. The return’s own task walks the filing. The province charges no sales tax of its own. The sales tax here is the HST, in the federal layer.

Manitoba’s annual return

Manitoba’s registry filing is the annual return. Its clock is the month of the corporation’s incorporation, not the meeting and not the year end. The Companies Office sends the return during that month. It is due by the end of the following month.

File it through the Companies Office’s online service, or on the form the Office sends. The return states the corporation as it stands: its directors, its officers and its registered office. The filing fee is $65.

A corporation that does not file its annual returns for two consecutive years will be dissolved. The return’s own task walks the filing.

Manitoba charges a sales tax of its own beside the federal GST: the retail sales tax, at 7%. Its registration and its returns run through Manitoba Finance, on the province’s own road, not on the GST/HST return.

Saskatchewan’s annual return

Saskatchewan’s registry filing is the annual return. The year’s financial statements ride with it. Its clock is the fiscal year end. Both are due at the Corporate Registry seven months after it. A December 31 year end files by July 31.

File them through the Corporate Registry — Information Services Corporation, or on the form the Registry sends at least a month before the due date. The return states the corporation as it stands.

It names its mailing and registered office, its directors and officers and its main activity. It gives the count of members in each class. The filer certifies that the contents are true.

If the return is not received within sixty days of its due date, the corporation is no longer active. It is struck from the Corporate Registry. The return’s own task walks the filing.

The province charges a sales tax of its own: the PST, at six per cent. It is filed in the province’s own return. Its walk stands with the tax tasks.

Yukon’s annual report

Yukon’s registry filing is the annual report. Its clock runs from the annual general meeting, not the year end. The report stands due within thirty days after the meeting is held, and it names the meeting’s date.

The meeting itself stands due within four months after the fiscal year end. The first stands due within sixteen months of incorporating. File it on Form 4 (Annual report — annual general meeting held) through the Yukon Corporate Online Registry (YCOR) for $25, or on paper for $45.

The financial statements do not ride with it — they were presented at the meeting and stay with the society’s records. The report’s own task walks the filing. The territory charges no sales tax of its own. The sales tax here is the GST, in the federal layer.

Alberta’s annual return

Alberta’s registry filing is the annual return. Its clock is the anniversary month: the month each year that matches the month the society was incorporated. It is not the meeting and not the year end. The return is due by the last day of the month after the anniversary month.

File it through the Corporate Registry — Service Alberta, on the society annual return form. Send the audited financial statement from the last annual general meeting with it. The return states the society as it stands: its registered office address and each officer and director.

The return’s own task walks the filing. The province charges no sales tax of its own. The sales tax here is the GST, in the federal layer.

The Northwest Territories annual filing

The filing the Registrar of Societies asks for each year is the financial statement the members saw at the annual general meeting, with a list of the directors. Its clock runs from the meeting, not the year end: both are due within 14 days after the meeting.

They go in each year, changed or not, and whether or not the society took in any money. File them through Corporate Registries — Department of Justice, in person or by mail. The Fees Regulations set no fee for this filing.

The filing’s own task walks it. The territory has no sales tax of its own. The sales tax here is the GST, in the federal layer.

The Nunavut annual filing

The filing the Registrar of Societies asks for each year is the financial statement the members saw at the annual general meeting, with a list of the directors. Its clock runs from the meeting, not the year end: both are due within 14 days after the meeting.

They go in each year, changed or not, and whether or not the society took in any money. File them through Legal Registries — Department of Justice. There is no fee to file these documents with Legal Registries.

The filing’s own task walks it. The territory has no sales tax of its own. The sales tax here is the GST, in the federal layer.

The Quebec filings

Quebec keeps its own register, and its own tax office. The register’s filing is the annual updating declaration. It goes to the Registraire des entreprises. It says the facts in the enterprise register are right, or what must change. A change is declared within 30 days of the change.

For a legal person that files its Quebec tax return, the filing period is the six months after its tax year ends. Where the register’s facts are right, the declaration can ride on the return itself. In other cases, the period is May 15 to November 15.

The duty starts the year after the first registration. The yearly fee for a non-profit legal person is $41 (2026). Miss two years in a row, and the registrar may cancel the registration. For a Quebec legal person, that means it is dissolved.

The tax filing stands apart from the federal T2. Form CO-17.SP is the return of a non-profit corporation that is exempt from income tax. It goes to Revenu Québec within six months after the year end. The financial statements ride with it.

A corporation that was a registered charity all year files form TP-985.22-V instead. The province’s own sales tax is the QST, at 9.975%. Revenu Québec runs it with the GST, on the same return, for the same periods. Each filing’s own task walks it.

Proof of filing

A filing is proved by the record of it. Each office hands back a confirmation when a filing lands. Record it in the books: on the Governance page, a record of kind Filing, with the day and the confirmation number.

The Tax page then shows the filing as filed, its proof standing beside it. A confirmation left in an inbox proves nothing to the next treasurer. Recorded in the books, it stands beside the meeting records and the resolutions, where it can be found in any later year.

Rules and years

Filing rules change. A channel moves, a deadline shifts, a paper road closes. The books keep each rule with the years it covers. When a rule changes, the new one is added for its years and the old one’s span closes. It is never rubbed out.

So a society that falls behind can file each late year under that year’s rules. Open a year in the books, and its filings show the rules as they stood for that year. The pack sealed for that year carries the year’s rules inside it, with the year’s figures.