NPO-02 — T2 is still required. Every resident corporation except tax-exempt Crown corporations

T2 is still required. Every resident corporation except tax-exempt Crown corporations, Hutterite colonies and registered charities must file a T2 every tax year even with no tax payable — this expressly includes non-profit organizations, tax-exempt corporations and inactive corporations. Due six months after year end. Where the main purpose is dining, recreational or sporting facilities, s.149(5) deems the property held in trust and a T3 is required