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File what is owed
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Yukon 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
Yukon asks a society for an annual report within thirty days after its annual general meeting — the meeting’s date and what the regulations require — and for notice of a change of directors within thirty days of the change. Its corporate tax rides on the federal return: the Canada Revenue Agency collects Yukon’s tax with Canada’s. Binds: Yukon societies (Societies Act, SY 2018, c. 15).
The law’s own words
“Subject to subsections (2) to (6), the directors of a society must call annual general meetings so that an annual general meeting is held (a) not later than the prescribed period after the date on which the society is incorporated, amalgamated or continued; and (b) subsequently, not later than the prescribed period after the end of the society’s preceding fiscal year.”
Societies Act (Yukon), s. 76(1) · Read it at Yukon Legislation · Verified 2026-11-09
“A society must, within 30 days after an annual general meeting is held, submit for filing with the registrar an annual report that includes a reference to the date on which the meeting was held and any other information or records required by the regulations.”
Societies Act (Yukon), s. 78(1) · Read it at Yukon Legislation · Verified 2026-11-09
“Subject to subsection (3), a society must submit a notice of change of directors for filing with the registrar, within 30 days after a change in its directors or in the address of any of its directors.”
Societies Act (Yukon), s. 55(2) · Read it at Yukon Legislation · Verified 2026-11-09
“The following table shows the income tax rates and business limits for provinces and territories (except Quebec and Alberta, which do not have corporation tax collection agreements with the CRA).”
Income Tax Act (Canada) — Canada Revenue Agency, Corporation tax rates · Read it at Justice Laws · Verified 2026-11-09
“Your annual report is due 5 months after your fiscal year-end and 30 days after your AGM.”
Societies Act (Yukon) — Government of Yukon, File an annual report for a society · Read it at Yukon.ca · Verified 2026-11-11
“You do not need to attach financial statements to your annual report.”
Societies Act (Yukon) — Government of Yukon, File an annual report for a society · Read it at Yukon.ca · Verified 2026-11-11