# NPO-01 — T1044 is required for a 149(1)(l) organization, or an agricultural organization

**Flag: Stale — principle only** — The principle holds; a figure or date in it may not. Check the figure before you use it.

Stale — principle only (Rev. 19, 2020; thresholds not indexed since 1993)

**T1044** is required for a 149(1)(l) organization, or an agricultural organization, board of trade or chamber of commerce under 149(1)(e), if **any one** of: taxable dividends, interest, rentals or royalties received or receivable exceeded **$10,000** in the fiscal period; total assets at the end of the **immediately preceding** fiscal period exceeded **$200,000** at book value; or a T1044 was required for any previous period. **That third test is permanent** — once triggered, the organization files forever regardless of revenue or assets. Excluded: registered charities, RCAAAs, RNASOs, and 149(1)(i) low-cost-housing corporations. Due six months after the fiscal period end. Penalty $25/day, minimum $100, maximum $2,500

## Sources

- T4117 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4117/income-tax-guide-non-profit-organization-information-return.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative