TL;DR
A registered charity files the T3010 every fiscal year. A non-charity NPO files the T1044 only if its relevant investment income exceeded $10,000, its assets at the end of the immediately preceding fiscal period exceeded $200,000, or it was required to file a T1044 for an earlier period. Once required, the NPO continues filing. An incorporated registered charity generally does not file a T2 while it remains registered; an incorporated non-charity NPO generally does.
| Fact | Detail |
|---|---|
| Registered charity | T3010 every fiscal year |
| Non-charity NPO | T1044 only when a trigger applies |
| T1044 income trigger | Relevant investment income over $10,000 in the period |
| T1044 asset trigger | Assets over $200,000 at the end of the immediately preceding period |
| Ongoing trigger | Required to file a T1044 for any previous period |
Start with legal and tax status
A registered charity is an organization registered under the Income Tax Act. It may issue official donation receipts and must file Form T3010 for every fiscal period.
A non-charity NPO may qualify for the exemption in paragraph 149(1)(l). It cannot issue official donation receipts. Its T1044 obligation is conditional.
When a non-charity NPO files T1044
The NPO files Form T1044 if any of these conditions applies:
- Taxable dividends, interest, rentals, and royalties for the fiscal period exceeded $10,000.
- Total assets at the end of the immediately preceding fiscal period exceeded $200,000.
- The organization was required to file a T1044 for any previous fiscal period.
Capital gains are not included in the first trigger. Once the third condition applies, the filing obligation continues even if the other amounts later fall below their thresholds.
T2 treatment is different
The T3010 and T1044 are information returns. CRA guidance says an incorporated organization does not file a T2 for a period throughout which it was a registered charity. An incorporated non-charity NPO generally files a T2 and may also file T1044 when a trigger applies.
Practical check
- Confirm registered-charity status in the CRA charities listings and the organization’s CRA account.
- For a non-charity NPO, document all three T1044 tests each year.
- Check corporate, payroll, GST/HST, provincial, and information-return obligations separately.
- If registration began, ended, or was revoked during the period, obtain advice for the transition period.
See also
- NPO bookkeeping for Canadian not-for-profits — how we document the three T1044 tests each year and code revenue so they can be answered from the ledger.
- Do small charities have to file a T3010?
- T3010 filing guide for Canadian registered charities
Frequently Asked Questions
Sources
- CRA — Filing the T3010 charity return — Canada Revenue Agency
- CRA — Form T3010, Registered Charity Information Return — Canada Revenue Agency
- CRA — Form T1044, Non-Profit Organization Information Return — Canada Revenue Agency
- CRA — T4117, Income Tax Guide to the Non-Profit Organization Information Return — Canada Revenue Agency
- Income Tax Act, section 149 — Justice Laws Website
- Income Tax Act, section 149.1 — Justice Laws Website
Related resources
Last Updated: August 2026
Sources reviewed: August 8, 2026
General information only. This page is not legal, tax, assurance, or professional advice for any specific organization. Confirm decisions with the CRA, your CPA, and legal counsel for your facts.