This page explains what to include in your annual return.
If your nonprofit is incorporated in Ontario, it has to file an Information Return and other forms annually. If you don’t, then your nonprofit could, for example, lose its nonprofit or charitable status.
Filing annual information returns
What information do we have to give the Government each year?
This Government of Ontario resource explains which forms you need to fill out for your Information Return every year. (See Question 5) Registered charities also have to file the T3010 with the Canada Revenue Agency.
Do we have to tell the Government of Ontario if we make changes to our board or letters patent?
Nonprofits have deadlines to let the Government of Ontario know of changes to their board or letters patent. For example, if any of the following change:
- the nonprofit’s name or address
- the number of directors on its board
- the names and addresses of the directors on its board
Do we have to tell the Government if we change our bylaws?
If you are a charity, you have to tell the Canada Revenue Agency you changed your bylaws.
If you are not a charity, you have to tell the Government of Ontario only if the change in your bylaws also changed your letters patent.
What happens if we don’t file in time?
If you don’t file what the Government asks you to file in time, the nonprofit or its directors can be fined. Keeping Your Corporate Records Up to Date (52:39) is a webinar that discusses government filings in greater detail.
Filing tax returns
Do we have to file a tax return or pay taxes?
The Ministry of Government and Consumer Services also explains which nonprofits have to pay taxes. Certain nonprofits may also have to file Form T1044. Find out if this rule applies to you and how to fill out the T1044.
What if we haven’t filed tax returns in many years?
If you haven’t filed your taxes or annual information return for a few years and would like to start filing them again, let Canada Revenue Agency know and possibly avoid penalties. You may need to file for the years you missed.
Reviewed: December 2017