Help › Legal › File what is owed

File what is owed

Showing New Brunswick. Select your province in settings.

New Brunswick 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

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

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