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File what is owed
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Nova Scotia 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 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 2026-11-11
“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 2026-11-11
“Every notice, return or resolution required to be filed with the Registrar shall be authenticated by a director, secretary or other authorized officer of the society.”
Nova Scotia Societies Act, s. 22 · Read it at Nova Scotia · Verified 2026-11-11
“You need to file your approved financial statements with Registry of Joint Stock Companies within 14 days of the annual general meeting.”
Societies Act (Nova Scotia) — Registry of Joint Stock Companies, File your society’s financial statements with Registry of Joint Stock Companies · Read it at Justice Laws · Verified 2026-11-11
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 2026-11-11
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 2026-11-11
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 2026-11-11
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 2026-11-11