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File what is owed
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Manitoba 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
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