What Are the Required Government Filings for an Ontario Nonprofit?

TL;DR: Every Ontario not-for-profit corporation, including a registered charity, must file an annual return on the Ontario Business Registry within six months after its financial year-end under section 3.1 of the Corporations Information Act. It must also report changes to its directors, officers or registered office within 15 days. With the CRA, a nonprofit that is not a registered charity files a T2 return every year under ITA s. 150(1)(a), plus a T1044 if it meets an ITA s. 149(12) test, while a registered charity files a T3010 within six months of year-end under ITA s. 149.1(14).

If you’re the volunteer secretary or treasurer of an Ontario-incorporated nonprofit, the filing calendar is probably yours. The good news is that it’s short. The catch is that the province and the CRA each run their own deadlines, and missing the provincial ones can end with your corporation being dissolved.

A few terms first:

• The Ontario Business Registry (OBR) is the province’s online system for corporate filings. You sign in with a Company Key, the access code the province issues to each corporation.
• The annual return is a yearly update of your public record: registered office, directors, officers and contact email.
• A notice of change updates that same record between annual returns.
• ONCA is the Not-for-Profit Corporations Act, 2010, which governs Ontario nonprofit corporations.

What Does an Ontario Nonprofit Have to File With the Province?

Ontario nonprofits file three things with the province, all on the Ontario Business Registry (OBR): the corporate annual return, a notice of change when key details change, and articles of amendment when the articles change. These duties come from the Corporations Information Act (CIA), not the Not-for-Profit Corporations Act, 2010 (ONCA). The OBR keeps the public record of each corporation's registered office, directors and officers, which donors, funders and members of the public can search. For a plain-language overview, see CLEO's guide to government filings for nonprofits.

When Is the Corporate Annual Return Due?

Every nonprofit governed by ONCA must file a corporate annual return within six months after the end of its fiscal year. The duty comes from section 3.1 of the CIA. The return confirms the registered office address, the names of directors and officers, the corporate email address and the corporation's primary activity.

The annual return used to be filed with the T2. Since May 15, 2021, it has been filed directly on the OBR instead. Filing online is free. You can also file by mail, which costs only postage, or through an authorized intermediary. To file online, you will need the corporation's Company Key, so keep it with the corporate records rather than with one officer.

When Do You Need to File a Notice of Change?

File a notice of change within 15 days whenever a director or officer is elected, appointed or leaves, or the registered office address changes. This deadline is set by the CIA. You only complete the sections that changed. If the change happens within 15 days of filing the annual return, you can report it in the return instead of filing separately.

The registered office must be a physical address in Ontario. A post office box does not qualify.

When Do You Need to File Articles of Amendment?

File articles of amendment on the OBR whenever you change the corporation's articles, such as its name, purposes or membership classes. The change takes effect on the date shown in the certificate of amendment and becomes part of the public record.

Do You File Bylaws With the Ontario Government?

No. Bylaws are not filed with Ontario. Keep the current bylaws in the corporate records. Registered charities send amended governing documents, including bylaws, to the CRA.

What Does an Ontario Nonprofit Have to File With the CRA?

Federal filings depend on whether the organization is a registered charity. Nonprofits that are not charities file a T2 every year and, if they meet certain tests, a T1044. Registered charities file the T3010 instead of both.

Does a Tax-Exempt Nonprofit Still Need to File a T2?

Yes. Every Ontario nonprofit corporation that is not a registered charity must file a T2 Corporation Income Tax Return each year, even if it qualifies for the tax exemption and owes nothing. The T2 is due within six months after the fiscal year-end under section 150(1)(a) of the Income Tax Act (ITA).

Filing the T2 does not create or protect the exemption. A nonprofit is exempt under ITA section 149(1)(l) because of how it is organized and operated, not because it files. Late filing still matters, though: penalties apply where tax is owing or where a T1044 was also required. If your organization has several years of unfiled returns, an accountant or lawyer with nonprofit experience can help you catch up in the right order.

When Does a Nonprofit Need to File Form T1044?

A nonprofit must file the T1044 Non-Profit Organization Information Return under ITA section 149(12) if any one of these applies:

• It received more than $10,000 in taxable dividends, interest, rentals or royalties in the fiscal period.
• Its total assets were more than $200,000 at the end of the immediately preceding fiscal period.
• It had to file a T1044 for a previous fiscal period.

The T1044 is due within six months after the end of the fiscal period. The late-filing penalty is $25 a day, up to $2,500. The form itself is available on the CRA's T1044 page.

What T1044 Changes Are Proposed for 2027?

Draft legislation released on January 29, 2026 proposes a new T1044 trigger: total receipts over $100,000. The proposals would apply to fiscal periods beginning after December 31, 2026. In the April 28, 2026 Spring Economic Update, the federal government said it intends to proceed, subject to the parliamentary process. These changes are proposed, not law. If enacted, many nonprofits that have never filed a T1044 would need to start.

What Do Registered Charities File Instead of a T2?

Registered charities do not file a T2. They file the T3010 Registered Charity Information Return within six months after each fiscal year-end, as required by ITA section 149.1(14). The T3010 includes the charity's financial information, so a separate financial statement filing is not needed. Charities must also send amended governing documents, including updated bylaws, to the CRA once their board and members have approved them.

Does Our Nonprofit Need an Audit?

Under section 76 of ONCA, an audit is the default for every Ontario nonprofit corporation. Depending on its revenue and whether it is a public benefit corporation, the members can choose a review engagement instead, or waive both. That choice requires an extraordinary resolution, meaning at least 80% of the votes cast at a members' meeting, or the written consent of all voting members.

Is Our Nonprofit a Public Benefit Corporation?

Every charitable corporation is a public benefit corporation. A non-charitable corporation is one too if, in a financial year, it receives more than $10,000 in donations or gifts from people who are not members, directors, officers or employees, or in grants or similar financial assistance from any level of government. Public benefit corporations follow stricter rules on board composition and financial review.

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The resolution only lasts until the next annual meeting of members. If the members do not pass it again, the default audit applies for the next year. Without a valid resolution, skipping the audit is a breach of ONCA.

What If Our Nonprofit Never Updated Its Documents for ONCA?

ONCA came into force on October 19, 2021 and replaced the Corporations Act for Ontario nonprofits. Existing corporations had three years, until October 18, 2024, to bring their letters patent, supplementary letters patent and bylaws in line with the new Act. Our ONCA resources page covers the transition in more detail.

A nonprofit that missed that date was not dissolved and can keep operating. Instead, any provision in its governing documents that conflicts with ONCA is deemed amended to comply. Because "deemed amended" rules are hard to read alongside the old documents, updating them is strongly advisable, even though it is not mandatory.

Only articles of amendment are filed, on the OBR. Updated bylaws are kept in the corporate records, and registered charities send them to the CRA. When you review, check that the corporation has at least one class of voting members, that any multiple membership classes are set out in the articles, and that the financial review rules match the table above.

A nonprofit newly incorporated under ONCA that does not pass its own organizational bylaw within 60 days is governed by the standard organizational bylaw, which covers matters such as board meetings and elections.

Do Government Grants Create Extra Filings?

Not with the Ontario government. ONCA does not require nonprofits to file financial statements with the province, whatever their funding. Grant money can make a corporation a public benefit corporation, which affects its audit options (see the table above), but it does not create a provincial filing.

Funders set their own reporting rules. Programs listed on Transfer Payment Ontario, for example, require progress and financial reports under each funding agreement, and missing them can cost the organization current or future funding. The idea of "soliciting corporations" that file financial statements with the government comes from the federal Canada Not-for-Profit Corporations Act. It applies only to federally incorporated nonprofits, not Ontario ones.

What Happens If We Miss a Filing?

Missing provincial filings under the CIA can lead to three consequences:

• Dissolution. After sending notice, the Ontario government can dissolve a corporation that does not file its annual returns. A dissolved nonprofit loses its corporate status until it is revived.
• No access to the courts. A corporation in default cannot start a proceeding in an Ontario court without the court's permission until it catches up.
• Offences. Failing to file is an offence under the CIA, and directors and officers can be fined, although this is rare.

For registered charities, the stakes are higher. If the corporation is dissolved, the CRA may revoke the charity's registration, which ends its ability to issue official donation receipts. Missing the T3010 is also a ground for revocation on its own. See our guide to typical penalties for charity non-compliance.

Conclusion

An Ontario nonprofit's filing calendar comes down to a few fixed dates: the annual return and the T2 or T3010 within six months of year-end, a T1044 if any of the tests apply, and a notice of change within 15 days of any board, officer or address change. Keep the Company Key with the corporate records, put the extraordinary resolution on every annual meeting agenda if you rely on an audit waiver, and watch for the proposed 2027 T1044 changes.

B.I.G. Charity Law Group helps Ontario nonprofits and charities catch up on missed filings, revive dissolved corporations, and update articles and bylaws for ONCA.

Contact us at dov.goldberg@charitylawgroup.ca or call 416-488-5888 to discuss your nonprofit's specific needs.

Visit CharityLawGroup.ca to learn more about our services, or schedule a free consultation to get started.

Frequently Asked Questions

Ontario nonprofits must comply with specific filing requirements at both the provincial and federal levels. The following questions address common concerns about government filings, deadlines, and record-keeping obligations.

What forms must be submitted annually for a nonprofit in Ontario?

Every Ontario nonprofit corporation files a corporate annual return on the Ontario Business Registry within six months after its fiscal year-end. Nonprofits that are not registered charities also file a T2 with the CRA each year, even if they owe no tax, and a T1044 if they had more than $10,000 in investment-type income, more than $200,000 in assets at the end of the previous fiscal period, or a T1044 obligation in a prior period. Registered charities file the T3010 instead.

Are there specific financial statements that an Ontario nonprofit needs to file?

No financial statements are filed with the Ontario government. Nonprofits still prepare annual financial statements and present them to members at the annual meeting, along with the auditor's or review engagement report if one is required. Registered charities report their financial information to the CRA on the T3010.

What is the deadline to report director and officer changes in Ontario?

Changes to directors, officers or the registered office must be reported within 15 days, under the Corporations Information Act. This applies when a director or officer is elected, appointed or leaves. You can file a notice of change, or include the change in the annual return if it falls within that 15-day window. A corporation in default cannot start an Ontario court proceeding without the court's permission.

How does a charitable organization in Ontario report its donations and fundraising activities?

Registered charities report donations and fundraising to the CRA on the T3010, not to the Ontario government. They must also keep the books and records the CRA requires and send amended governing documents, including updated bylaws, to the CRA once their board and members have approved them.

What records must be maintained to comply with Ontario's nonprofit legal requirements?

Nonprofits must maintain records of all notices of change, corporate annual returns, and tax returns they file. The organization should keep copies of forms submitted and any confirmation emails received from the government when returns are processed.

Organizations need to track when directors and officers are elected, appointed, or cease to hold their positions. They must also maintain accurate records of their registered office address and any changes to it. These records help ensure the nonprofit can file accurate and timely updates with the government. Store the corporation's Company Key with these records so the next secretary or treasurer can file online.

Can you outline the process for filing changes in the board of directors with the Ontario government?

Nonprofits can file changes to their board of directors through the Ontario Business Registry or by mail. The process begins by logging into a My Ontario Account.

Select the nonprofit's profile and choose the "Notice of Change" option. Enter contact information and the nonprofit's primary activity.

To add a new director, click "Add a Director" and fill out the required details, including the election or appointment date. To remove a director, find their name in the list and enter the date they stopped serving.

The same steps apply for officers. A current director, officer, or employee must certify that the information filed is true and complete.

There is no government fee to file a notice of change online. Mailing the form only requires postage fees.

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