When to File a T1044 Non-Profit Organization (NPO) Information Return

This return may be required for clubs, societies, associations, strata corporations, housing corporations, marina corporations, and similar organizations that are not registered charities but qualify as a non-profit organization (NPO) under paragraph 149(1)(l) of the Income Tax Act. Agricultural organizations under paragraph 149(1)(e), boards of trade, and chambers of commerce may also need to file.

Registered charities, registered Canadian amateur athletic associations, and registered national arts service organizations do not file Form T1044. Low-cost housing corporations for the aged that meet the conditions in paragraph 149(1)(i) are also exempt from this filing requirement.

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When filing is mandatory

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If your organization falls into one of the categories above, you must file Form T1044 when any of the following apply:

• It received or was entitled to receive taxable dividends, interest, rentals, or royalties totalling more than $10,000 in the current fiscal period.
• The total assets of the organization were more than $200,000 at the end of the immediately preceding fiscal period (book value, using generally accepted accounting principles).
• It was required to file a T1044 for a previous fiscal period.

Once an organization has filed a T1044, it generally must keep filing for subsequent periods while it continues to operate as an NPO, even if it later drops below the income or asset thresholds.

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Due date and penalties

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When a T1044 is required, it must be filed no later than six months after the end of the fiscal period. If your organization has more than one fiscal period ending in a 12-month span, you may need to file for each period.

Late filing carries a penalty of $25 per day, with a minimum of $100 and a maximum of $2,500 for each failure to file.

For step-by-step guidance, see the CRA’s Income Tax Guide to the NPO Information Return (T4117) and Form T1044 on Canada.ca.

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What we see in practice

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Filing often gets missed when boards change, year-end statements are prepared late, the bookkeeper changes, or the organization operates below the thresholds but had filed in the past (for example, during a major renovation or capital project).

If your organization meets the requirements above and has never filed, contact us at RHN. We can help you work through the Voluntary Disclosures Program where that applies. If you filed in the past and stopped, get advice before the next deadline to limit further penalties.

If you have questions about T1044 filing or other NPO compliance, contact us today.

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This post has been prepared for general information purposes. It is not advice. The information presented may not fit your unique situation. Please consult one of our trusted business advisors at RHN CPA for further clarification and interpretation of your circumstances.