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File what is owed

Showing Northwest Territories. Select your province in settings.

Northwest Territories 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 Northwest Territories asks a society to file its financial statement with the Registrar within fourteen days after its annual meeting, with a list of its directors — their addresses and occupations — riding with it, and to file every extraordinary resolution it passes, in duplicate. Fees are paid to the Registrar under the Societies Fees Regulations’ Schedule. The territory’s corporation tax rides on the federal T2, which the CRA administers, at the territory’s own rates. Binds: Northwest Territories societies (Societies Act, R.S.N.W.T. 1988, c. S-11; Societies Fees Regulations, R.R.N.W.T. 1990, c. 21 (Supp.)).

The law’s own words

“Every society shall, within 14 days after its annual meeting, file with the Registrar the financial statement referred to in section 17.”

Societies Act (Northwest Territories), s. 18(1) · Read it at Government of the Northwest Territories · Verified 2026-11-08

“Every society shall file with the financial statement referred to in section 17, a list of its directors with their addresses and occupations and on request of the Registrar, at any time, provide the Registrar with other particulars of its directors.”

Societies Act (Northwest Territories), s. 18(2) · Read it at Government of the Northwest Territories · Verified 2026-11-08

“Every society shall file with the Registrar, in duplicate, every extraordinary resolution passed for any purpose referred to in this Act, and the Registrar shall register one copy and return the other to the society, certified as having been filed.”

Societies Act (Northwest Territories), s. 20 · Read it at Government of the Northwest Territories · Verified 2026-11-08

“Subject to subsection 2(2), fees shall be paid to the Registrar in accordance with the Schedule.”

Societies Act (Northwest Territories) — Societies Fees Regulations, R.R.N.W.T. 1990, c. 21 (Supp.), s. 1 · Read it at Government of the Northwest Territories · Verified 2026-11-08

“The lower rate of Northwest Territories income tax is 2%. This lower rate applies to taxable income earned in the Northwest Territories that qualifies for the federal small business deduction.”

Income Tax Act (Canada) — Canada Revenue Agency, Northwest Territories corporation tax · Read it at Justice Laws · Verified 2026-11-08

“The higher rate of the Northwest Territories income tax is 11.5%. This rate applies to taxable income earned in the Northwest Territories that does not qualify for the federal small business deduction.”

Income Tax Act (Canada) — Canada Revenue Agency, Northwest Territories corporation tax · Read it at Justice Laws · Verified 2026-11-08

Northwest Territories Societies Act, section 18

“Every society shall, within 14 days after its annual meeting, file with the Registrar the financial statement referred to in section 17.” “Every society shall file with the financial statement referred to in section 17, a list of its directors with their addresses and occupations and on request of the Registrar, at any time, provide the Registrar with other particulars of its directors.”

Source: Government of the Northwest Territories — Societies Act, R.S.N.W.T. 1988, c. S-11, s. 18 · Checked 2026-11-08

Northwest Territories Societies Act, section 20

Source: Government of the Northwest Territories — Societies Act, R.S.N.W.T. 1988, c. S-11, s. 20 · Checked 2026-11-08

Northwest Territories Societies Act, section 27

“the Registrar reasonably believes the society is not in operation” “the society does not have an address for service in the Northwest Territories” “the Registrar does not receive a notice or document required by this Act to be sent to the Registrar, within two years after the date on which it is required to be sent” “the society does not have any directors according to the most recent list filed under subsection 18(2)” “the society has failed to pay any fee required to be paid to the Registrar under this Act”

Source: Government of the Northwest Territories — Societies Act, R.S.N.W.T. 1988, c. S-11, s. 27 · Checked 2026-11-08

Northwest Territories Societies Fees Regulations, section 1

“Subject to subsection 2(2), fees shall be paid to the Registrar in accordance with the Schedule.”

Source: Societies Fees Regulations, R.R.N.W.T. 1990, c. 21 (Supp.), s. 1 · Checked 2026-11-08