If you run a non-profit or charity in Québec, the federal return is only half the picture. The province has its own two filings, and they run on two different clocks — which is exactly why organizations that are perfectly compliant federally still get caught here.
1. The CO-17.SP (Revenu Québec)
A Québec non-profit corporation generally files the CO-17.SP, the information and income tax return for non-profit corporations, with Revenu Québec. It’s the Québec counterpart to the federal return and is generally due within six months of your fiscal year-end — the same six-month clock as the T3010, but a separate return filed with a separate government. Being a non-profit doesn’t automatically remove the obligation to file; whether and exactly what you file depends on your legal form and activity, so confirm your situation rather than assume you’re exempt.
2. The REQ annual updating declaration
This is the one that catches people. Every organization registered with the Registraire des entreprises du Québec (REQ) must file an annual updating declaration confirming its directors, address and other particulars. It’s generally due in the window between May 15 and November 15 — and it is tied to the registry, not to your fiscal year, so it’s easy to forget entirely. The consequence is serious: miss it (often two years running) and the REQ can strike your registration, which can dissolve a Québec corporation. Your federal charitable status being perfectly current does not protect you from this.
Why both matter for your bookkeeping
The CO-17.SP is built from the same year-end numbers as your T3010, so clean books make both painless. The REQ update isn’t a numbers exercise — it’s a calendar one — which is exactly why it slips: nobody’s year-end triggers it. We track it as a standing annual task alongside your returns.
| Filing | With | When | Miss it and… |
|---|---|---|---|
| T3010 (charities) | CRA | 6 months after year-end | Revocation of charitable status |
| CO-17.SP | Revenu Québec | 6 months after year-end | Penalties / interest |
| REQ annual update | Registraire des entreprises | Generally May 15 – Nov 15 | Struck off / dissolved |
And remember your books must generally be kept at the organization’s head office in Québec. Our T3010 guide covers the federal side; the non-profit bookkeeping setup keeps all three deadlines tracked. Talk to us — general information, not advice for your specific organization.
Frequently asked questions
What is the CO-17.SP?
It’s the Québec information and income tax return for non-profit corporations, filed with Revenu Québec, generally within six months of your fiscal year-end — the Québec counterpart to the federal return.
What is the REQ annual update and when is it due?
It’s a yearly declaration to the Registraire des entreprises confirming your directors and particulars, generally due between May 15 and November 15. It’s tied to the registry, not your fiscal year, so it’s easily forgotten — and missing it can get you struck off.
Can we be struck off even if our federal return is filed?
Yes. The REQ update is a separate provincial obligation. Keeping your T3010 current with the CRA does not keep your Québec registration alive — you have to file the REQ update too.
Sources
- Revenu Québec – Corporations (CO-17 / CO-17.SP)
- Registraire des entreprises du Québec – Annual updating declaration
- Registraire des entreprises du Québec – Striking off and dissolution
- Éducaloi – Non-profit organization: checklist and responsibilities
- CRA – T3010 Registered Charity Information Return