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File what is owed
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Ontario 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
Ontario corporations file their annual return with the province every year; their Ontario tax rides inside the federal T2. Binds: Ontario corporations.
The law’s own words
“Every corporation, other than a corporation of a class exempted by the regulations, shall file a return each year with the Minister in accordance with the regulations, by delivering it to the prescribed person or entity in the prescribed manner and within the prescribed time.”
Corporations Information Act, s. 3.1(1) · Read it at Ontario · Verified 2026-11-08
“Every corporation other than an extra-provincial corporation or a corporation of a class exempted by the regulations shall file with the Minister an initial return setting out the prescribed information as of the date of filing. … the initial return must be filed within 60 days after the date of incorporation, amalgamation or continuation of the corporation.”
Corporations Information Act, ss. 2(1), 2(2) · Read it at Ontario · Verified 2026-11-08
“Subject to subsections (2.1), (3), (4) and (5), every corporation shall file with the Minister a notice of change for every change in the information filed under this Act, within 15 days after the day the change takes place.”
Corporations Information Act, s. 4(1) · Read it at Ontario · Verified 2026-11-08
“If a corporation fails to comply with a filing requirement under the Corporations Information Act or fails to pay a fee required under this Act, the Director may give notice to the corporation … that an order dissolving the corporation will be issued unless the corporation, within 90 days after the notice is given, complies with the requirement or pays the fee.”
Ontario Not-for-Profit Corporations Act, s. 170(1) · Read it at Ontario · Verified 2026-11-08
“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 2026-11-08
“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 (A) Ontario, 82% …”
Excise Tax Act — Public Service Body Rebate (GST/HST) Regulations, SOR/91-37, s. 5 · Read it at Justice Laws · Verified 2026-11-08
Corporations Information Act (Ontario), sections 2, 3.1 and 4
“Every corporation, other than a corporation of a class exempted by the regulations, shall file a return each year with the Minister in accordance with the regulations, by delivering it to the prescribed person or entity in the prescribed manner and within the prescribed time.” “Every corporation other than an extra-provincial corporation or a corporation of a class exempted by the regulations shall file with the Minister an initial return setting out the prescribed information as of the date of filing. … the initial return must be filed within 60 days after the date of incorporation, amalgamation or continuation of the corporation.” “Subject to subsections (2.1), (3), (4) and (5), every corporation shall file with the Minister a notice of change for every change in the information filed under this Act, within 15 days after the day the change takes place.” “If a corporation fails to comply with a filing requirement under the Corporations Information Act or fails to pay a fee required under this Act, the Director may give notice to the corporation … that an order dissolving the corporation will be issued unless the corporation, within 90 days after the notice is given, complies with the requirement or pays the fee.”
Source: Corporations Information Act, ss. 2(1), 2(2), 3.1(1), 4(1); Ontario Not-for-Profit Corporations Act, s. 170(1) · Checked 2026-11-10