CRA updates T4117 - Income Tax Guide to the Non-Profit Organization (NPO) Information Return

February 16, 2018 | By: .(JavaScript must be enabled to view this email address) Mark Blumberg
Topics: What's New from the Charities Directorate of CRA, Non-Profits that are not registered charities

The CRA has updated T4117 - Income Tax Guide to the Non-Profit Organization (NPO) Information Return (CRA).  Certain non-profits that are NOT registered charities need to file the Form 1044 and this guide provides explanatory material on the CRA publication.  

Essentially if your non-profit organization (that is not a registered charity) meets the following criteria it will need to file the form:

 ■ it received or was entitled to receive taxable dividends, interest, rentals, or royalties totalling more than $10,000 in the fiscal period

■ the total assets of the organization were more than $200,000 at the end of the immediately preceding fiscal period (the amount of the organization’s total assets is the book value of these assets calculated using generally accepted accounting principles)

■ it had to file an NPO information return for a previous fiscal period 

Do you require legal advice with respect to Canadian or Ontario non-profits or charities?


Charity Lawyer Mark Blumberg

Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.
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