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File what is owed
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Newfoundland and Labrador 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 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