•Where the NPO is a corporation,
a T2 Corporation Income Tax Return (or a
T2 Short Return for eligible corporations)
must be filed within 6 months
•All NPOs must
also file a Form T1044, Non-Profit Organization
(NPO) Information Return in the following
circumstances:
–The total of all amounts
received or receivable by the NPO in the
fiscal period for taxable dividends, interest,
rentals or royalties is more than $10,000;
–The total assets of the NPO at
the end of its immediately preceding
fiscal period exceeded $200,000;
or
–The NPO had to file an NPO
information return for a preceding
fiscal period
•
•