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File what is owed
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Alberta stands fully covered: its own filings and guidance stand in the books beside the federal ones.
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
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