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File what is owed
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Quebec 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 enterprise register is kept true: a change is declared within 30 days, and once a year the annual updating declaration states that the register’s information is accurate or what changes should be made — two years of missed declarations and the registrar may cancel the registration, and cancelling a Quebec legal person’s registration dissolves it. Quebec runs its own corporation tax, apart from the federal T2: a non-profit corporation exempt from income tax files form CO-17.SP with Revenu Québec within six months after its year end, its financial statements riding with the return, and a corporation that was a registered charity all year files form TP-985.22-V instead. Binds: Quebec registrants (Act respecting the legal publicity of enterprises, CQLR c. P-44.1); Quebec non-profit corporations exempt from income tax (Revenu Québec).
The law’s own words
“The registrant must update the information required by sections 33 to 35.2 to be contained in the register concerning the registrant by filing an updating declaration within 30 days after the date on which any change occurs”
Act respecting the legal publicity of enterprises (Quebec), s. 41 · Read it at LégisQuébec · Verified 2026-11-09
“Once a year, during the period determined by regulation of the Minister, a registrant must file an updating declaration stating that the information required by sections 33 to 35.2 to be contained in the register concerning the registrant is accurate or, as applicable, stating what changes should be made.”
Act respecting the legal publicity of enterprises (Quebec), s. 45 · Read it at LégisQuébec · Verified 2026-11-09
“L’assujetti doit, une fois par année, durant la période déterminée par règlement du ministre, produire une déclaration de mise à jour dans laquelle il indique que les informations visées aux articles 33 à 35.2 le concernant, contenues au registre, sont exactes”
Loi sur la publicité légale des entreprises (Act respecting the legal publicity of enterprises) (Québec), art. 45 · Read it at LégisQuébec · Verified 2026-11-09
“The cancellation of the registration of a legal person constituted in Québec entails the dissolution of the legal person.”
Act respecting the legal publicity of enterprises (Quebec), s. 59 · Read it at LégisQuébec · Verified 2026-11-09
“Form CO-17.SP is to be used only for non-profit corporations exempt from income tax.”
Taxation Act (Quebec) — Revenu Québec, Non-Profit Corporations: Guide to Filing the Information and Income Tax Return (CO-17.SP.G) · Read it at Revenu Québec · Verified 2026-11-09
“The information and income tax return, along with the corporation’s financial statements and, if applicable, the auditor’s report, must be filed within six months after the end of the corporation’s taxation year.”
Taxation Act (Quebec) — Revenu Québec, Non-Profit Corporations: Guide to Filing the Information and Income Tax Return (CO-17.SP.G) · Read it at Revenu Québec · Verified 2026-11-09
Act respecting the legal publicity of enterprises (Quebec), section 38
“If a legal person is registered on the deposit of its constituting instrument in the register, the legal person must file with the registrar, within 60 days after the date of registration, an initial declaration in compliance with the form and content prescribed for a registration declaration.” “If the initial declaration is filed after that period, the penalty prescribed in section 86 must be paid at the time of the filing.”
Source: Act respecting the legal publicity of enterprises (Quebec), s. 38 · Checked 2026-11-10