If you run or sit on the board of an Ontario non-profit organization, there's a good chance you've never heard of the T1044. That's a problem — because depending on your organization's structure and financial size, CRA may require you to file one every single year.
The T1044 Non-Profit Organization Information Return is one of the most commonly missed compliance filings in Ontario's NFP sector. Not because organizations are careless — but because almost nobody talks about it, it isn't explained anywhere in plain language, and many EDs and board treasurers simply don't know it exists.
This post explains exactly what it is, who needs to file it, when it's due, and what happens if you've been missing it.
What Is the T1044?
The T1044 is an annual information return that certain non-profit organizations must file with the Canada Revenue Agency. Unlike a T2 corporate return or a T3010 charity return, it's specifically designed for incorporated NPOs that are exempt from income tax under paragraph 149(1)(l) of the Income Tax Act — meaning organizations that operate exclusively for social welfare, civic improvement, recreation, or any other purpose except profit.
It's worth being clear about what it isn't. The T1044 is not an income tax return. Your NPO doesn't pay corporate income tax — but that doesn't mean it has no CRA reporting obligations. The T1044 is how CRA monitors whether your organization continues to qualify for its tax-exempt status.
Who Needs to File a T1044?
Not every NPO is required to file a T1044. The requirement applies if all three of the following conditions are met:
- Your organization is incorporated (not unincorporated)
- Your organization is exempt from income tax under paragraph 149(1)(l) — meaning it's a non-profit but not a registered charity
- At least one of the following financial thresholds is met:
- Total assets exceed $200,000, or
- The organization received dividends, interest, rentals, or royalties totalling more than $10,000
If your organization meets all three conditions, the T1044 filing is mandatory — not optional.
| Organization Type | T1044 Required? |
|---|---|
| Incorporated NPO, assets > $200K, not a registered charity | Yes — required |
| Incorporated NPO, investment income > $10K, not a registered charity | Yes — required |
| Incorporated NPO, assets under $200K, investment income under $10K | Not required |
| Registered charity (CRA-registered) | No — file T3010 instead |
| Unincorporated NFP | Not required |
When Is the T1044 Due?
The T1044 is due six months after the end of your organization's fiscal year. For the most common NFP fiscal year-end of March 31, that means the T1044 is due September 30. For a December 31 year-end it's due June 30.
This aligns with — and should be filed alongside — your compiled financial statements and any other annual compliance filings your organization submits.
What Does the T1044 Ask For?
The T1044 collects information about your organization's activities, governance, and finances. Specifically it asks for:
- Your organization's purpose and a description of its activities
- Names and addresses of directors or trustees
- Revenue and expenditure summary
- Asset and liability balances
- Details of any investments held
- Information about property owned by the organization
Most of this information flows directly from properly prepared year-end financial statements — which is one of the reasons having a fractional controller or CPA preparing your financials makes compliance filings significantly easier to complete accurately.
What Happens If You Haven't Been Filing?
This is the question most EDs ask when they discover the T1044 exists. Penalties can apply for late or missed filings — CRA can assess a penalty of $25 per day to a maximum of $2,500 per missed return.
The good news is that CRA has a Voluntary Disclosures Program that allows organizations to come forward and file late returns with reduced or eliminated penalties in many cases. If your organization has missed T1044 filings in prior years, the recommended approach is to work with a CPA to assess the exposure and file catch-up returns proactively rather than waiting for CRA to come asking.
T1044 vs T3010 — Understanding the Difference
There's often confusion between the T1044 and the T3010. Here's the key distinction:
- The T3010 is filed by registered charities — organizations that have received charitable registration from CRA. It maintains their charitable status and donation tax receipt eligibility.
- The T1044 is filed by incorporated NPOs that are not registered charities — organizations that are tax-exempt but do not have charitable registration.
The two returns are mutually exclusive based on your CRA registration status. If you're a registered charity you file a T3010, not a T1044.
Does Your NPO Also Need to File a T2?
Possibly — and this surprises many board members. Incorporated NPOs that are exempt from income tax are still required in some circumstances to file a T2 corporate return with an exemption code. Failing to file when required can trigger CRA penalties even when no tax is owing. Whether your organization needs a T2 is worth confirming with a CPA who understands NFP compliance — it's one of the questions we work through in every discovery call with new NFP clients.
The Bottom Line
If your incorporated Ontario NPO has assets over $200,000 or investment income over $10,000 and is not a registered charity, you likely have a T1044 filing obligation. The filing itself isn't complicated — but confirming your obligation, preparing the return correctly, and addressing prior-year gaps requires someone who knows the NFP compliance landscape.
Clear Point CPA handles T1044 filings as a standalone engagement or as part of a broader NFP year-end package. If you're not sure whether your organization needs to file — or if you've been missing filings — reach out for a discovery call. The first conversation costs nothing and will give you a clear picture of your obligations before we quote anything.