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Exempt is not excused: the society files its returns every year, charity or not. Only a registered charity may issue a donation receipt a donor can claim on their taxes.
Exempt is not excused: the society files its returns every year, charity or not. Only a registered charity may issue a donation receipt a donor can claim on their taxes. Binds: Every Canadian non-profit; the charity return binds registered charities.
The law’s own words
“No tax is payable under this Part on the taxable income of a person for a period when that person was … a club, society or association that … was organized and operated exclusively for social welfare, civic improvement, pleasure or recreation or for any other purpose except profit, no part of the income of which was payable to, or was otherwise available for the personal benefit of, any proprietor, member or shareholder thereof …”
Income Tax Act, s. 149(1)(l) · Read it at Justice Laws · Verified 2026-11-06
“a return of income … shall be filed with the Minister, without notice or demand for the return, for each taxation year of a taxpayer … in the case of a corporation, by or on behalf of the corporation within six months after the end of the year …”
Income Tax Act, s. 150(1) · Read it at Justice Laws · Verified 2026-11-06
“Every person who, because of paragraph 149(1)(e) or 149(1)(l), is exempt from tax under this Part … shall, within 6 months after the end of each fiscal period of the person and without notice or demand therefor, file with the Minister an information return for the period …”
Income Tax Act, s. 149(12) · Read it at Justice Laws · Verified 2026-11-06
Ontario corporations file their annual return with the province every year; their Ontario tax rides inside the federal T2. Binds: Ontario corporations.
The law’s own words
“Every corporation, other than a corporation of a class exempted by the regulations, shall file a return each year with the Minister in accordance with the regulations, by delivering it to the prescribed person or entity in the prescribed manner and within the prescribed time.”
Corporations Information Act, s. 3.1(1) · Read it at Ontario · Verified 2026-11-08
“Every corporation other than an extra-provincial corporation or a corporation of a class exempted by the regulations shall file with the Minister an initial return setting out the prescribed information as of the date of filing. … the initial return must be filed within 60 days after the date of incorporation, amalgamation or continuation of the corporation.”
Corporations Information Act, ss. 2(1), 2(2) · Read it at Ontario · Verified 2026-11-08
“Subject to subsections (2.1), (3), (4) and (5), every corporation shall file with the Minister a notice of change for every change in the information filed under this Act, within 15 days after the day the change takes place.”
Corporations Information Act, s. 4(1) · Read it at Ontario · Verified 2026-11-08
“If a corporation fails to comply with a filing requirement under the Corporations Information Act or fails to pay a fee required under this Act, the Director may give notice to the corporation … that an order dissolving the corporation will be issued unless the corporation, within 90 days after the notice is given, complies with the requirement or pays the fee.”
Ontario Not-for-Profit Corporations Act, s. 170(1) · Read it at Ontario · Verified 2026-11-08
“Provinces and territories legislate their corporation income tax provisions, but the CRA (Canada Revenue Agency) administers them, except for Quebec and Alberta. … you have to calculate provincial and/or territorial income taxes and credits, as well as federal income taxes and credits, on the federal return.”
Income Tax Act — Canada Revenue Agency, Provincial and territorial corporation tax · Read it at Justice Laws · Verified 2026-11-08
“the following classes of persons are prescribed: (i) charities, or qualifying non-profit organizations, that are not selected public service bodies … the following percentages are prescribed: (i) in the case of a person referred to in subparagraph (b)(i) that is resident in (A) Ontario, 82% …”
Excise Tax Act — Public Service Body Rebate (GST/HST) Regulations, SOR/91-37, s. 5 · Read it at Justice Laws · Verified 2026-11-08
Corporations Information Act (Ontario), sections 2, 3.1 and 4
“Every corporation, other than a corporation of a class exempted by the regulations, shall file a return each year with the Minister in accordance with the regulations, by delivering it to the prescribed person or entity in the prescribed manner and within the prescribed time.” “Every corporation other than an extra-provincial corporation or a corporation of a class exempted by the regulations shall file with the Minister an initial return setting out the prescribed information as of the date of filing. … the initial return must be filed within 60 days after the date of incorporation, amalgamation or continuation of the corporation.” “Subject to subsections (2.1), (3), (4) and (5), every corporation shall file with the Minister a notice of change for every change in the information filed under this Act, within 15 days after the day the change takes place.” “If a corporation fails to comply with a filing requirement under the Corporations Information Act or fails to pay a fee required under this Act, the Director may give notice to the corporation … that an order dissolving the corporation will be issued unless the corporation, within 90 days after the notice is given, complies with the requirement or pays the fee.”
Source: Corporations Information Act, ss. 2(1), 2(2), 3.1(1), 4(1); Ontario Not-for-Profit Corporations Act, s. 170(1) · Checked 2026-11-10
The corporation forwards its annual return to the registrar every year, in its anniversary month. A director, officer or solicitor certifies the return’s contents, and a change of registered office address reaches the registrar within 15 days. Binds: Newfoundland and Labrador corporations.
The law’s own words
“A corporation shall in each year, on the first day of the month in which the anniversary of the date of its registration, amalgamation or revival, whichever is later, occurs, forward to the registrar an annual return in the form set by the registrar and accompanied by the proper fees.”
Corporations Act (Newfoundland and Labrador), s. 408(1) · Read it at Newfoundland and Labrador · Verified 2026-11-11
“A director, officer or solicitor of the corporation shall certify the contents of a return made under this section.”
Corporations Act (Newfoundland and Labrador), s. 408(2) · Read it at Newfoundland and Labrador · Verified 2026-11-11
“A corporation shall send to the registrar, within 15 days of a change of address of its registered office, a notice in prescribed form, which the registrar shall file.”
Corporations Act (Newfoundland and Labrador), s. 34(2) · Read it at Newfoundland and Labrador · Verified 2026-11-11
“An annual return is the annual filing requirement that maintains your corporation’s existence and verifies the information we have in our records is correct.”
Corporations Act (Newfoundland and Labrador) — Registry of Companies, Commercial Registrations Division, Frequently Asked Questions · Read it at Justice Laws · Verified 2026-11-11
Corporations Act (Newfoundland and Labrador), sections 408 and 183
“A corporation shall in each year, on the first day of the month in which the anniversary of the date of its registration, amalgamation or revival, whichever is later, occurs, forward to the registrar an annual return in the form set by the registrar and accompanied by the proper fees.” “The registrar may strike off the register a corporation, other than a federal company, that neglects or refuses to file a return required under this section within the period limited for it.” “Notwithstanding subsection (1), a corporation without share capital may send to the registrar a notice of a change in its directors with the annual return, required under section 408, for the year in which the change occurs.”
Source: House of Assembly — Corporations Act, RSNL 1990, c. C-36, ss. 408, 183 · Checked 2026-11-11
Prince Edward Island companies file their annual return with the Corporate Registry every year; their provincial tax rides inside the federal T2. Binds: Prince Edward Island companies without share capital.
The law’s own words
“A corporation to which this Part applies shall, each year, file with the Director, together with the prescribed filing fee, an annual return indicating the names and addresses of the officers and directors of the corporation.”
Companies Act (Prince Edward Island), s. 91(3) · Read it at Prince Edward Island · Verified 2026-11-08
“The directors may change the address of the registered office upon filing with the Director a notice in the form prescribed by the regulations.”
Companies Act (Prince Edward Island), s. 67(2) · Read it at Prince Edward Island · Verified 2026-11-11
“Instructions to submit your corporations annual returns in OCBR. You have 6 months from the expiry date to complete your annual returns. After that date your status will change to “inactive due to non-payment”.”
Companies Act (Prince Edward Island) — Online Corporate and Business Registry (OCBR), Help and Instructions · Read it at Prince Edward Island · Verified 2026-11-08
“where a company … is in default for a period of one year in sending to the Director any fee, notice or return required by this Act, the Director may dissolve the company by issuing a certificate of dissolution under this section”
Companies Act (Prince Edward Island), s. 72(1) · Read it at Prince Edward Island · Verified 2026-11-08
“Where a company is dissolved under section 72, any interested person may apply in the prescribed form to the Director to have the company revived.”
Companies Act (Prince Edward Island), s. 73(1) · Read it at Prince Edward Island · Verified 2026-11-11
“Subject to any conditions imposed under subsection (2), a company is revived on the date shown in the certificate of revival and thereafter the company has all the rights and privileges and is liable for the obligations that it would have had if it had not been dissolved.”
Companies Act (Prince Edward Island), s. 73(3) · Read it at Prince Edward Island · Verified 2026-11-11
“Provinces and territories legislate their corporation income tax provisions, but the CRA (Canada Revenue Agency) administers them, except for Quebec and Alberta. … you have to calculate provincial and/or territorial income taxes and credits, as well as federal income taxes and credits, on the federal return.”
Income Tax Act — Canada Revenue Agency, Provincial and territorial corporation tax · Read it at Justice Laws · Verified 2026-11-08
“the following classes of persons are prescribed: (i) charities, or qualifying non-profit organizations, that are not selected public service bodies … the following percentages are prescribed: (i) in the case of a person referred to in subparagraph (b)(i) that is resident in … (D.1) Prince Edward Island, 50% …”
Excise Tax Act — Public Service Body Rebate (GST/HST) Regulations, SOR/91-37, s. 5 · Read it at Justice Laws · Verified 2026-11-08
“If authorized by bylaw, duly passed by the directors and sanctioned by at least two-thirds of the votes cast at a special general meeting of the shareholders duly called for considering the bylaw, the directors may (a) borrow money upon the credit of the company; (b) limit or increase the amount to be borrowed;”
Companies Act (Prince Edward Island), s. 78(1) · Read it at Prince Edward Island · Verified 2026-11-08
“issue bonds, debentures, debenture stock or other securities of the company, and pledge or sell the same for such sums and at such prices as may be deemed expedient; (d) hypothecate, mortgage or pledge the real or personal property of the company, or both, to secure any such bonds, debentures, debenture stock or other securities, and any money borrowed for the purposes of the company.”
Companies Act (Prince Edward Island), s. 78(1) · Read it at Prince Edward Island · Verified 2026-11-08
“You will be asked to provide: Business identity and contact information; CRA Business Number or PEI Registration Number; Name of auditor appointed at the annual meeting; Identity and contact information for current Directors/ Officers (noting any change of names currently registered); Full payment of renewal fee”
Companies Act (Prince Edward Island) — Government of Prince Edward Island, Renew a Business: Co-operative or Non-profit Corporation · Read it at Prince Edward Island · Verified 2026-11-08
Companies Act (Prince Edward Island), sections 67, 73 and 91
“A corporation to which this Part applies shall, each year, file with the Director, together with the prescribed filing fee, an annual return indicating the names and addresses of the officers and directors of the corporation.” “The directors may change the address of the registered office upon filing with the Director a notice in the form prescribed by the regulations.” “Where a company is dissolved under section 72, any interested person may apply in the prescribed form to the Director to have the company revived.”
Source: Companies Act (Prince Edward Island), ss. 67(2), 73(1), 91(3) · Checked 2026-11-11
The society keeps the Registrar current: its statements and its directors within fourteen days after the annual meeting, its special resolutions as they pass, and its registration fee in the month of its incorporation’s anniversary. Binds: Nova Scotia societies.
The law’s own words
“Every society shall file with the Registrar with its annual statement a list of its directors, with their addresses, occupations and dates of appointment or election, and shall within fourteen days of a change of directors notify the Registrar of the change.”
Nova Scotia Societies Act, s. 20 · Read it at Nova Scotia · Verified 2026-11-08
“Every society shall, in each year in the month in which the anniversary of its incorporation occurs, pay to the Registrar an annual registration fee in the amount determined by the Governor in Council.”
Nova Scotia Societies Act, s. 31(2) · Read it at Nova Scotia · Verified 2026-11-08
Nova Scotia Societies Act, section 20
“Every society shall file with the Registrar with its annual statement a list of its directors, with their addresses, occupations and dates of appointment or election, and shall within fourteen days of a change of directors notify the Registrar of the change.”
Source: Nova Scotia Legislature — Societies Act, RSNS 1989, c. 435, s. 20 · Checked 2026-11-08
Nova Scotia Societies Act, sections 7 and 17
“Every society incorporated pursuant to this Act shall appoint and have a recognized agent resident within the Province, service upon whom of any originating notice, summons, process, notice or document is sufficient service upon the society.” “Every society shall have a registered office in the Province to which all communications and notices may be sent and at which process may be served on the society, and shall file with the Registrar notice of every change of situation of that office within fourteen days of the change.”
Source: Nova Scotia Legislature — Societies Act, RSNS 1989, c. 435, ss. 7, 17 · Checked 2026-11-08
Nova Scotia Societies Act, section 21
“Every society shall file with the Registrar a copy of every special resolution within fourteen days after the resolution is passed.”
Source: Nova Scotia Legislature — Societies Act, RSNS 1989, c. 435, s. 21 · Checked 2026-11-08
Nova Scotia Societies Act, sections 25 and 31
“Every society shall, in each year in the month in which the anniversary of its incorporation occurs, pay to the Registrar an annual registration fee in the amount determined by the Governor in Council.” “The provisions of Section 136 of the Companies Act, relating to the removal from the register of companies that are not carrying on business, apply mutatis mutandis to a society that has failed for two consecutive years to send or file any return, notice or document required to be made or filed with the Registrar pursuant to this Act …”
Source: Nova Scotia Legislature — Societies Act, RSNS 1989, c. 435, ss. 25, 31 · Checked 2026-11-08
New Brunswick companies file their annual return with the Corporate Registry every year; their provincial tax rides inside the federal T2. Binds: New Brunswick companies without capital stock.
The law’s own words
“Companies under or subject to the Companies Act are required to file an annual return. Most companies are not required to pay annual return fees. The annual return (and any fees) are due within one month of its anniversary month. The anniversary month will normally be its month of incorporation.”
Companies Act (New Brunswick) — Corporate Registry, Service New Brunswick, Glossary of Terms and Definitions · Read it at Service New Brunswick · Verified 2026-11-11
“For the purposes of this section, “anniversary month” means the month of each year that is the same as the month in which the company was incorporated under the laws of New Brunswick.”
Companies Act (New Brunswick), s. 126(1.1) · Read it at New Brunswick · Verified 2026-11-11
“A company shall forward to the Director, within fifteen days after a change is made amongst its directors, a notice in the prescribed form setting out the change and the Director shall keep that notice on record.”
Companies Act (New Brunswick), s. 87(6) · Read it at New Brunswick · Verified 2026-11-11
“Your corporation may be dissolved if it fails to file its annual returns.”
Companies Act (New Brunswick) — Corporate Registry, Service New Brunswick, Annual Return · Read it at Service New Brunswick · Verified 2026-11-11
“Provinces and territories legislate their corporation income tax provisions, but the CRA (Canada Revenue Agency) administers them, except for Quebec and Alberta. … you have to calculate provincial and/or territorial income taxes and credits, as well as federal income taxes and credits, on the federal return.”
Income Tax Act — Canada Revenue Agency, Provincial and territorial corporation tax · Read it at Justice Laws · Verified 2026-11-11
“the following classes of persons are prescribed: (i) charities, or qualifying non-profit organizations, that are not selected public service bodies … the following percentages are prescribed: (i) in the case of a person referred to in subparagraph (b)(i) that is resident in … (C) New Brunswick, 50% …”
Excise Tax Act — Public Service Body Rebate (GST/HST) Regulations, SOR/91-37, s. 5 · Read it at Justice Laws · Verified 2026-11-11
“Subject to subsections (2) and (3), the Director may forfeit the charter of the company by issuing a certificate of dissolution under this section if a company … (c) is in default in sending any fee, notice or document to the Director required by this Act.”
Companies Act (New Brunswick), s. 35(1) · Read it at New Brunswick · Verified 2026-11-11
“Sixty days after the notice of the Director’s decision to dissolve a company is published in The Royal Gazette, the Director may dissolve the company.”
Companies Act (New Brunswick), s. 35(4) · Read it at New Brunswick · Verified 2026-11-11
“The Director may, upon application of any interested party, and upon good cause being shown, revive any charter forfeited under section 35, upon compliance with such conditions as the Director may require.”
Companies Act (New Brunswick), s. 35.1(1) · Read it at New Brunswick · Verified 2026-11-11
“The company shall at all times have its head office at a stated place in the Province, which shall be the legal domicile of the company in New Brunswick”
Companies Act (New Brunswick), s. 39(1) · Read it at New Brunswick · Verified 2026-11-11
“A company shall file with the Director, within fifteen days after any change in the place or address of its head office, a notice in the prescribed form.”
Companies Act (New Brunswick), s. 39(8) · Read it at New Brunswick · Verified 2026-11-11
Companies Act (New Brunswick), sections 35, 35.1 and 39
“Subject to subsections (2) and (3), the Director may forfeit the charter of the company by issuing a certificate of dissolution under this section if a company … (c) is in default in sending any fee, notice or document to the Director required by this Act.” “The Director may, upon application of any interested party, and upon good cause being shown, revive any charter forfeited under section 35, upon compliance with such conditions as the Director may require.” “A company shall file with the Director, within fifteen days after any change in the place or address of its head office, a notice in the prescribed form.”
Source: Companies Act (New Brunswick), ss. 35(1), 35.1(1), 39(8) · Checked 2026-11-11
The corporation keeps the Director current: an annual return on or before the prescribed date, signed and certified correct, and notice within fifteen days when its directors change or its registered office moves. Binds: Manitoba corporations under The Corporations Act.
The law’s own words
“Every body corporate required to register under this Act shall, on or before the prescribed date, send to the Director an annual return in the form the Director requires, and the Director shall file it.”
The Corporations Act (Manitoba), s. 121(1) · Read it at Manitoba · Verified 2026-11-08
“Within 15 days after a change is made among its directors, a corporation shall send to the Director a notice, in the form the Director requires, setting out the change, and the Director shall file the notice.”
The Corporations Act (Manitoba), s. 108(1) · Read it at Manitoba · Verified 2026-11-08
“A corporation shall send to the Director, within 15 days of any change in the location or address of its registered office, a notice of the change in the form the Director requires.”
The Corporations Act (Manitoba), s. 19(4) · Read it at Manitoba · Verified 2026-11-08
The Corporations Act (Manitoba), section 121
“Every body corporate required to register under this Act shall, on or before the prescribed date, send to the Director an annual return in the form the Director requires, and the Director shall file it.” “A director, officer, or agent of the body corporate shall sign the return under subsection (1) and certify it to be correct.”
Source: Manitoba Laws — The Corporations Act, CCSM c C225, s. 121 · Checked 2026-11-08
The Corporations Act (Manitoba), section 108
“Within 15 days after a change is made among its directors, a corporation shall send to the Director a notice, in the form the Director requires, setting out the change, and the Director shall file the notice.”
Source: Manitoba Laws — The Corporations Act, CCSM c C225, s. 108 · Checked 2026-11-08
Saskatchewan corporations send the Corporate Registry an annual return, with the financial statements riding with it, seven months after the fiscal year end; the province’s own sales tax stands in its own statement, and its corporation tax rides inside the federal T2. Binds: Saskatchewan corporations under The Non-profit Corporations Act, 2022.
The law’s own words
“Every corporation, on the prescribed date, shall send to the Registrar an annual return in the prescribed form.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 14-1 · Read it at Publications Saskatchewan · Verified 2026-11-08
“The annual return must be sent to the Corporate Registry at the same time as the financial statement. Both are required to be filed at the Corporate Registry 7 months after the fiscal year end of the corporation.”
The Non-profit Corporations Act, 2022 (Saskatchewan) — Information Services Corporation, Non-Profit Corporation — Annual Returns fact sheet · Read it at Publications Saskatchewan · Verified 2026-11-11
“If an annual return is not received within 60 days of the due date, the corporation will no longer be an active corporation and will be struck from the Corporate Registry.”
The Non-profit Corporations Act, 2022 (Saskatchewan) — Information Services Corporation, Non-Profit Corporation — Annual Returns fact sheet · Read it at Publications Saskatchewan · Verified 2026-11-11
“The Registrar may strike the name of a corporation off the Corporate Registry if: (a) the Registrar does not receive any return, notice or other document or fee required by this Act or the regulations to be sent to the Registrar”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 21-13(1)(a) · Read it at Publications Saskatchewan · Verified 2026-11-11
“If the Registrar is of the opinion that a corporation is in default pursuant to clause (1)(a), the Registrar shall send to the corporation a notice advising the corporation of the default and stating that, unless the default is remedied within 30 days after the date of the notice, the name of the corporation will be struck off the Corporate Registry.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 21-13(2) · Read it at Publications Saskatchewan · Verified 2026-11-11
“Within 15 days after a change is made among its directors and officers, or a director’s or officer’s address changes, a corporation shall send to the Registrar a notice containing the prescribed information setting out the change and the Registrar shall file the notice.”
The Non-profit Corporations Act, 2022 (Saskatchewan), s. 9-13(1) · Read it at Publications Saskatchewan · Verified 2026-11-11
“Provinces and territories legislate their corporation income tax provisions, but the CRA (Canada Revenue Agency) administers them, except for Quebec and Alberta. … you have to calculate provincial and/or territorial income taxes and credits, as well as federal income taxes and credits, on the federal return.”
Income Tax Act — Canada Revenue Agency, Provincial and territorial corporation tax · Read it at Justice Laws · Verified 2026-11-08
The Non-profit Corporations Act, 2022 (Saskatchewan), sections 21-13 and 9-13; Information Services Corporation, Annual Returns fact sheet
“The annual return must be sent to the Corporate Registry at the same time as the financial statement. Both are required to be filed at the Corporate Registry 7 months after the fiscal year end of the corporation.” “If an annual return is not received within 60 days of the due date, the corporation will no longer be an active corporation and will be struck from the Corporate Registry.” “Within 15 days after a change is made among its directors and officers, or a director’s or officer’s address changes, a corporation shall send to the Registrar a notice containing the prescribed information setting out the change and the Registrar shall file the notice.”
Source: Information Services Corporation, Non-Profit Corporation — Annual Returns fact sheet; The Non-profit Corporations Act, 2022 (Saskatchewan), s. 9-13(1) · Checked 2026-11-11
Alberta asks a society for an annual return after its anniversary month — the registered office, every officer and director, and the audited financial statement from the last annual general meeting — for notice of a change of officers or directors within thirty days, and for every special resolution it passes. Alberta runs its own corporate tax, through Tax and Revenue Administration: a society the federal Act exempts pays no Alberta tax for that period, and stands exempt from the province’s return. Binds: Alberta societies (Societies Act, RSA 2000, c S-14; Alberta Corporate Tax Act, RSA 2000, c A-15).
The law’s own words
“A society shall each year, on or before the last day of the month immediately following its anniversary month, make a return to the Registrar …”
Societies Act (Alberta), s. 26(2) · Read it at King’s Printer for Alberta · Verified 2026-11-11
“the society shall, within 30 days from the day that the change occurs, give notice to the Registrar in a form acceptable to the Registrar setting out the change”
Societies Act (Alberta), s. 26(3) · Read it at King’s Printer for Alberta · Verified 2026-11-11
“A society shall file with the Registrar every special resolution passed for any purpose mentioned in this Act.”
Societies Act (Alberta), s. 28 · Read it at King’s Printer for Alberta · Verified 2026-11-11
“Tax and Revenue Administration (TRA) administers the Alberta Corporate Tax Act that provides the calculation of Alberta corporate income tax including the Alberta small business deduction, innovation employment grant and other tax credits.”
Alberta Corporate Tax Act — Tax and Revenue Administration, Corporate income tax · Read it at Alberta.ca · Verified 2026-11-11
“Unless it is exempt, a corporation is required to file an Alberta corporate income tax return (AT1) if it had a permanent establishment in Alberta at any time during the taxation year.”
Alberta Corporate Tax Act — Tax and Revenue Administration, Corporate income tax · Read it at Alberta.ca · Verified 2026-11-11
“No tax is payable under this Act (a) on the taxable income of a corporation, other than a prescribed corporation, for a period when section 149 of the federal Act applies to exempt the taxable income of the corporation from federal tax”
Alberta Corporate Tax Act, s. 35(1)(a) · Read it at King’s Printer for Alberta · Verified 2026-11-11
“Notice of the location of the registered office of a society, giving the postal address, shall be filed with the Registrar (a) with the application for incorporation or the application for continuance, as the case may be, and (b) within 15 days after a change in the location of the registered office.”
Societies Act (Alberta), s. 24(2) · Read it at King’s Printer for Alberta · Verified 2026-11-11
“A society shall, on request of the Registrar, furnish the Registrar with particulars of its officers and directors.”
Societies Act (Alberta), s. 27 · Read it at King’s Printer for Alberta · Verified 2026-11-11
“Subsection (1) does not apply to the following corporations: … (c) a corporation that by virtue of the application of section 35 has no tax payable for the taxation year.”
Alberta Corporate Tax Act, s. 36(1.1)(c) · Read it at King’s Printer for Alberta · Verified 2026-11-11
Yukon asks a society for an annual report within thirty days after its annual general meeting — the meeting’s date and what the regulations require — and for notice of a change of directors within thirty days of the change. Its corporate tax rides on the federal return: the Canada Revenue Agency collects Yukon’s tax with Canada’s. Binds: Yukon societies (Societies Act, SY 2018, c. 15).
The law’s own words
“Subject to subsections (2) to (6), the directors of a society must call annual general meetings so that an annual general meeting is held (a) not later than the prescribed period after the date on which the society is incorporated, amalgamated or continued; and (b) subsequently, not later than the prescribed period after the end of the society’s preceding fiscal year.”
Societies Act (Yukon), s. 76(1) · Read it at Yukon Legislation · Verified 2026-11-09
“A society must, within 30 days after an annual general meeting is held, submit for filing with the registrar an annual report that includes a reference to the date on which the meeting was held and any other information or records required by the regulations.”
Societies Act (Yukon), s. 78(1) · Read it at Yukon Legislation · Verified 2026-11-09
“Subject to subsection (3), a society must submit a notice of change of directors for filing with the registrar, within 30 days after a change in its directors or in the address of any of its directors.”
Societies Act (Yukon), s. 55(2) · Read it at Yukon Legislation · Verified 2026-11-09
“The following table shows the income tax rates and business limits for provinces and territories (except Quebec and Alberta, which do not have corporation tax collection agreements with the CRA).”
Income Tax Act (Canada) — Canada Revenue Agency, Corporation tax rates · Read it at Justice Laws · Verified 2026-11-09
“Your annual report is due 5 months after your fiscal year-end and 30 days after your AGM.”
Societies Act (Yukon) — Government of Yukon, File an annual report for a society · Read it at Yukon.ca · Verified 2026-11-11
“You do not need to attach financial statements to your annual report.”
Societies Act (Yukon) — Government of Yukon, File an annual report for a society · Read it at Yukon.ca · Verified 2026-11-11
The Northwest Territories asks a society to file its financial statement with the Registrar within fourteen days after its annual meeting, with a list of its directors — their addresses and occupations — riding with it, and to file every extraordinary resolution it passes, in duplicate. Fees are paid to the Registrar under the Societies Fees Regulations’ Schedule. The territory’s corporation tax rides on the federal T2, which the CRA administers, at the territory’s own rates. Binds: Northwest Territories societies (Societies Act, R.S.N.W.T. 1988, c. S-11; Societies Fees Regulations, R.R.N.W.T. 1990, c. 21 (Supp.)).
The law’s own words
“Every society shall, within 14 days after its annual meeting, file with the Registrar the financial statement referred to in section 17.”
Societies Act (Northwest Territories), s. 18(1) · Read it at Government of the Northwest Territories · Verified 2026-11-08
“Every society shall file with the financial statement referred to in section 17, a list of its directors with their addresses and occupations and on request of the Registrar, at any time, provide the Registrar with other particulars of its directors.”
Societies Act (Northwest Territories), s. 18(2) · Read it at Government of the Northwest Territories · Verified 2026-11-08
“Every society shall file with the Registrar, in duplicate, every extraordinary resolution passed for any purpose referred to in this Act, and the Registrar shall register one copy and return the other to the society, certified as having been filed.”
Societies Act (Northwest Territories), s. 20 · Read it at Government of the Northwest Territories · Verified 2026-11-08
“Subject to subsection 2(2), fees shall be paid to the Registrar in accordance with the Schedule.”
Societies Act (Northwest Territories) — Societies Fees Regulations, R.R.N.W.T. 1990, c. 21 (Supp.), s. 1 · Read it at Government of the Northwest Territories · Verified 2026-11-08
“The lower rate of Northwest Territories income tax is 2%. This lower rate applies to taxable income earned in the Northwest Territories that qualifies for the federal small business deduction.”
Income Tax Act (Canada) — Canada Revenue Agency, Northwest Territories corporation tax · Read it at Justice Laws · Verified 2026-11-08
“The higher rate of the Northwest Territories income tax is 11.5%. This rate applies to taxable income earned in the Northwest Territories that does not qualify for the federal small business deduction.”
Income Tax Act (Canada) — Canada Revenue Agency, Northwest Territories corporation tax · Read it at Justice Laws · Verified 2026-11-08
Northwest Territories Societies Act, section 18
“Every society shall, within 14 days after its annual meeting, file with the Registrar the financial statement referred to in section 17.” “Every society shall file with the financial statement referred to in section 17, a list of its directors with their addresses and occupations and on request of the Registrar, at any time, provide the Registrar with other particulars of its directors.”
Source: Government of the Northwest Territories — Societies Act, R.S.N.W.T. 1988, c. S-11, s. 18 · Checked 2026-11-08
Northwest Territories Societies Act, section 20
“Every society shall file with the Registrar, in duplicate, every extraordinary resolution passed for any purpose referred to in this Act, and the Registrar shall register one copy and return the other to the society, certified as having been filed.”
Source: Government of the Northwest Territories — Societies Act, R.S.N.W.T. 1988, c. S-11, s. 20 · Checked 2026-11-08
Northwest Territories Societies Act, section 27
“the Registrar reasonably believes the society is not in operation” “the society does not have an address for service in the Northwest Territories” “the Registrar does not receive a notice or document required by this Act to be sent to the Registrar, within two years after the date on which it is required to be sent” “the society does not have any directors according to the most recent list filed under subsection 18(2)” “the society has failed to pay any fee required to be paid to the Registrar under this Act”
Source: Government of the Northwest Territories — Societies Act, R.S.N.W.T. 1988, c. S-11, s. 27 · Checked 2026-11-08
Northwest Territories Societies Fees Regulations, section 1
“Subject to subsection 2(2), fees shall be paid to the Registrar in accordance with the Schedule.”
Source: Societies Fees Regulations, R.R.N.W.T. 1990, c. 21 (Supp.), s. 1 · Checked 2026-11-08
The enterprise register is kept true: a change is declared within 30 days, and once a year the annual updating declaration states that the register’s information is accurate or what changes should be made — two years of missed declarations and the registrar may cancel the registration, and cancelling a Quebec legal person’s registration dissolves it. Quebec runs its own corporation tax, apart from the federal T2: a non-profit corporation exempt from income tax files form CO-17.SP with Revenu Québec within six months after its year end, its financial statements riding with the return, and a corporation that was a registered charity all year files form TP-985.22-V instead. Binds: Quebec registrants (Act respecting the legal publicity of enterprises, CQLR c. P-44.1); Quebec non-profit corporations exempt from income tax (Revenu Québec).
The law’s own words
“The registrant must update the information required by sections 33 to 35.2 to be contained in the register concerning the registrant by filing an updating declaration within 30 days after the date on which any change occurs”
Act respecting the legal publicity of enterprises (Quebec), s. 41 · Read it at LégisQuébec · Verified 2026-11-09
“Once a year, during the period determined by regulation of the Minister, a registrant must file an updating declaration stating that the information required by sections 33 to 35.2 to be contained in the register concerning the registrant is accurate or, as applicable, stating what changes should be made.”
Act respecting the legal publicity of enterprises (Quebec), s. 45 · Read it at LégisQuébec · Verified 2026-11-09
“L’assujetti doit, une fois par année, durant la période déterminée par règlement du ministre, produire une déclaration de mise à jour dans laquelle il indique que les informations visées aux articles 33 à 35.2 le concernant, contenues au registre, sont exactes”
Loi sur la publicité légale des entreprises (Act respecting the legal publicity of enterprises) (Québec), art. 45 · Read it at LégisQuébec · Verified 2026-11-09
“The cancellation of the registration of a legal person constituted in Québec entails the dissolution of the legal person.”
Act respecting the legal publicity of enterprises (Quebec), s. 59 · Read it at LégisQuébec · Verified 2026-11-09
“Form CO-17.SP is to be used only for non-profit corporations exempt from income tax.”
Taxation Act (Quebec) — Revenu Québec, Non-Profit Corporations: Guide to Filing the Information and Income Tax Return (CO-17.SP.G) · Read it at Revenu Québec · Verified 2026-11-09
“The information and income tax return, along with the corporation’s financial statements and, if applicable, the auditor’s report, must be filed within six months after the end of the corporation’s taxation year.”
Taxation Act (Quebec) — Revenu Québec, Non-Profit Corporations: Guide to Filing the Information and Income Tax Return (CO-17.SP.G) · Read it at Revenu Québec · Verified 2026-11-09
Act respecting the legal publicity of enterprises (Quebec), section 38
“If a legal person is registered on the deposit of its constituting instrument in the register, the legal person must file with the registrar, within 60 days after the date of registration, an initial declaration in compliance with the form and content prescribed for a registration declaration.” “If the initial declaration is filed after that period, the penalty prescribed in section 86 must be paid at the time of the filing.”
Source: Act respecting the legal publicity of enterprises (Quebec), s. 38 · Checked 2026-11-10