Canada Revenue Agency (CRA) Edition T1044 E (23) 2 pages

Form T1044 — Non-Profit Organization (NPO) Information Return

The yearly CRA return for non-profit clubs, societies and associations that pass the income or asset thresholds.

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Form T1044 · Non-Profit Organization (NPO) Information Return
The official Canada Revenue Agency (CRA) form, edition T1044 E (23) — blank
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Form T1044 (2023) Non-Profit Organization (NPO) Information Return — page 1 of 2
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Form T1044 (2023) Non-Profit Organization (NPO) Information Return — page 2 of 2
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Fill this form online Blank PDF from Canada Revenue Agency (CRA)

What is Form T1044?

A non-profit organization under paragraph 149(1)(l) of the Income Tax Act, a club, society or association that isn't a charity and is run for social welfare, civic improvement, pleasure or recreation or another purpose except profit, is generally exempt from income tax. But it may still have to tell the CRA about its finances on T1044. So do agricultural organizations, boards of trade and chambers of commerce under paragraph 149(1)(e).

The form says an organization has to file if it received or is entitled to receive taxable dividends, interest, rentals or royalties of more than $10,000 in the fiscal period, if it owned assets worth more than $200,000 at the end of the previous fiscal period, or if it had to file a T1044 for an earlier period. Guide T4117 says to file no later than six months after the end of the fiscal period.

The two pages cover identification, receipts, assets and liabilities, remuneration, activities, where the books are kept and the officer's certification. FileIt adds up total receipts, total assets and total liabilities and fills the CRA's own PDF. A current officer signs it and mails it. FileIt never sends anything to the CRA.

Who files
NPOs under 149(1)(l) and organizations under 149(1)(e) that meet a filing test
Filing tests
Over $10,000 of passive income, over $200,000 of assets, or filed before
Deadline
Six months after the end of the fiscal period (guide T4117)
Late-filing penalty
$25 a day, minimum $100, maximum $2,500 (guide T4117)
Signed by
A current officer of the organization
Mail to
Jonquière Tax Centre, T1044 Program, PO Box 1300 LCD Jonquière, Jonquière QC G7S 0L5

Who needs to fill out Form T1044?

  • Social and recreational clubs, professional associations and multicultural or arts organizations that aren't registered charities.
  • Residential condominium corporations and low-cost housing organizations, which the guide lists as organization types.
  • Boards of trade, chambers of commerce and agricultural organizations under paragraph 149(1)(e).
  • Any of these that received more than $10,000 of interest, dividends, rentals or royalties, owned more than $200,000 of assets, or filed a T1044 before.

When to use Form T1044

  • Every fiscal period for which the organization meets one of the filing tests.
  • No later than six months after the fiscal period ends.
  • For each fiscal period, if the organization has more than one ending in a 12-month period, as the guide says.

What you need before you start

  • The organization's fiscal period dates, business number and trust (T3) number if it has them.
  • Its financial statements or books for the period: receipts by type, assets and liabilities at the end of the period, and amounts paid to employees, officers and members.
  • The number of members and how many of them were paid anything.
  • A short description of the organization's activities, and a copy of its mission statement if this is its first T1044.

What’s on Form T1044

The 2023 edition has 2 pages. FileIt asks for it in 7 parts:

  1. Part 1 - IdentificationAuthorized officer
  2. Part 2 - Amounts received during the fiscal periodAuthorized officer
  3. Part 3 - Assets and liabilities at the end of the fiscal periodAuthorized officer
  4. Part 4 - RemunerationAuthorized officer
  5. Part 5 - The organization's activitiesAuthorized officer
  6. Part 6 - Location of books and recordsAuthorized officer
  7. Part 7 - CertificationAuthorized officer

How to fill out Form T1044, step by step

1 Part 1: Identification

The fiscal period, business number, trust number, name and mailing address, whether this is the final return, the type of organization code from guide T4117, a contact person and a phone number.

2 Part 2: Amounts received

Membership dues, government grants, interest, dividends, rentals and royalties, proceeds from selling capital property, sales and revenues from activities, gifts and other receipts. FileIt adds up line 107.

3 Part 3: Assets and liabilities

The method used to record assets, then cash, receivables, prepaid expenses, inventory, investments, fixed assets and other assets at the end of the period, and amounts owing to members and to others. FileIt totals lines 116 and 119.

4 Part 4: Remuneration

What the organization paid to all employees and officers, how much of that went to members, other payments to members, the number of members and the number who received money.

5 Parts 5 to 7

Describe the activities and say whether any are carried on outside Canada. Fill in Part 6 only if the books are kept by a different person or at a different address than Part 1. An officer gives their name, position and the date, and signs.

Common mistakes to avoid

  • Netting rental expenses against rental income on line 102. The guide says to report rentals without deducting expenses.
  • Reporting member payments on line 121 that are larger than total remuneration on line 120.
  • Having someone other than a current officer sign the certification.
  • Filing T1044 instead of a corporation or trust return the organization also has to file. The guide says a corporation generally files a T2 even when it is an NPO.

After you fill it out

Print the PDF and have a current officer sign the certification.

Mail it to the Jonquière Tax Centre, T1044 Program, PO Box 1300 LCD Jonquière, Jonquière QC G7S 0L5. The guide says financial statements don't have to be included.

If you want a receipt, the guide says to include two copies of a letter asking for acknowledgement.

Keep a copy in your FileIt vault.

Fill out Form T1044 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 59 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Canada Revenue Agency (CRA) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form T1044 now — it’s free

Form T1044: frequently asked questions

Does every non-profit have to file T1044?

No. The form says an organization has to file only if it received more than $10,000 of taxable dividends, interest, rentals or royalties in the fiscal period, owned assets worth more than $200,000 at the end of the previous fiscal period, or had to file a T1044 for an earlier period.

When is T1044 due?

Guide T4117 says no later than six months after the end of the organization's fiscal period.

What is the penalty for filing late?

Guide T4117 says $25 a day, with a minimum of $100 and a maximum of $2,500 for each failure to file.

Do I attach financial statements?

The guide says an NPO doesn't have to include financial statements with the NPO information return.

Can I fill out T1044 with FileIt?

Yes. FileIt fills the CRA's official PDF, adds up the three totals and checks the numbers. An officer signs and mails it. FileIt never files it for you.

Official sources

FileIt is not affiliated with or endorsed by Canada Revenue Agency (CRA) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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