Corporation income tax return

Most NPOs are corporations. They must therefore file a corporation return (form CO-17, Déclaration de revenus des sociétés) with Revenu Québec no later than six months after the end of their taxation year. The return must be filed even by NPOs that are exempt from paying income tax for the year.

An NPO that is not claiming any tax credits may instead file form CO-17.SP, Déclaration de revenus et de renseignements des sociétés sans but lucratif. This return must also be filed no later than six months after the end of the NPO's taxation year.