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
Within 14 days after the annual meeting, the statement and the list of directors go to the Registrar of Societies at Legal Registries, with no fee for the filing. Extraordinary resolutions are filed in duplicate. Two years of missed filings, or a society the Registrar believes is not in operation, and the Minister may dissolve it. Good standing counts every required annual filing since incorporation; a society that cannot make the filings for earlier years because of inadequate records may file a Statutory Declaration of Lost Records — once only. Corporation tax has no territorial walk of its own: Nunavut’s rates are set under the federal T2 the Canada Revenue Agency collects. Binds: Nunavut societies (Societies Act, R.S.N.W.T. 1988, c. S-11; Societies Act Fee Schedule, Nunavut Legal Registries).
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 (Nunavut), s. 18 · Read it at Nunavut Legislation · Verified 2026-11-11
“Every society shall file with the financial statement referred to in section 17 a list of its directors with their addresses and occupations”
Societies Act (Nunavut), s. 18 · Read it at Nunavut Legislation · Verified 2026-11-11
“The higher rate of Nunavut income tax is 12%. This rate applies to taxable income earned in Nunavut that does not qualify for the small business deduction.”
Income Tax Act (Canada) — Canada Revenue Agency, Nunavut corporation tax · Read it at Justice Laws · Verified 2026-11-11
“The Registrar, on receipt of the financial statement mentioned in subsection (1), may request the society to supply further information that the Registrar may require and the society shall supply that further information within a reasonable time as an addendum to the financial statement.”
Societies Act (Nunavut), s. 18 · Read it at Nunavut Legislation · Verified 2026-11-11
“In order for a society to be considered "in good standing" under the Societies Act, all of its required annual filings since its date of incorporation must have been filed at Legal Registries.”
Societies Act (Nunavut) — Legal Registries Division, Department of Justice, Corporate Registries Guide: Societies · Read it at Nunavut Legal Registries · Verified 2026-11-11
Nunavut 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." And with it: "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 Nunavut — Societies Act, R.S.N.W.T. 1988, c. S-11, s. 18 · Checked 2026-11-11
Nunavut Societies Act, section 20
"Every society shall file with the Registrar, in duplicate, every extraordinary resolution passed for any purpose mentioned in this Act, and the Registrar shall register one copy and return the other to the society, certified as having been filed."
Source: Government of Nunavut — Societies Act, R.S.N.W.T. 1988, c. S-11, s. 20 · Checked 2026-11-11
Nunavut Societies Act, section 26
"The Minister may dissolve a society that (a) has failed for a period of two consecutive years to make, send or file any return, notice or document required to be made, filed or sent to the Registrar pursuant to this Act or the regulations; or (b) the Registrar has reasonable cause to believe is not in operation."
Source: Government of Nunavut — Societies Act, R.S.N.W.T. 1988, c. S-11, s. 26 · Checked 2026-11-11
Nunavut Societies Fee Schedule
"The following fees are payable for applications, filings and approvals:" — filings of financial statements stand in the schedule at NIL. The schedule states it is "not an official statement of the law. It is a consolidation prepared by Nunavut Legal Registries Division, Government of Nunavut, for convenience only."
Source: Nunavut Legal Registries, Department of Justice, Government of Nunavut — Societies Act Fee Schedule · Checked 2026-11-11
Nunavut Societies Act — Legal Registries, Corporate Registries Guide: good standing
“all of its required annual filings since its date of incorporation must have been filed at Legal Registries.” “If a society cannot make the required filings for all previous years because of inadequate records it may file a Statutory Declaration of Lost Records to cover the missing periods.” “The Statutory Declaration of Lost Records can only be filed once by a society”
Source: Nunavut Legal Registries, Department of Justice, Government of Nunavut — Corporate Registries Guide: Societies · Checked 2026-11-11