CRA has just released today Aggregate Data from Form T1044 Non-Profit Organization (NPO) Information Return filings by non-profit organizations with fiscal period end dates in 2021 and 2022. There is a bit of a backstory for another day, but this is the information on certain non-profits that are not registered charities. Every year, we put out detailed information on registered charities, but there is a big void in terms of information on non-profits that are not registered charities, so I am very pleased that this information is now available.
As an aside, I have been putting in submissions for over a decade that each T1044 filing should be available to the public, similar to the T3010 forms for registered charities. Here is an example of a recent Blumbergs’ Pre-Budget Submission for the 2025 Canadian Federal Budget I have been unsuccessful in getting Finance to change the ITA to allow for that, but at least having some of the aggregate information is a step in the right direction.
As we discussed before, Finance has put forward proposals to adjust the T1044 and who has to file it, which will hopefully make it a more useful form.
The short summary of the aggregated data for 2022 is that about 36,060 organizations filed the T1044. There may be about 100,000 non-profits that are not registered charities in Canada, so this is certainly not all non-profits.
Of those that filed, total revenue is about $72 billion, total assets are about $116 billion, and total liabilities are around $59 billion. The total remuneration and benefits paid to all employees and officers are about $14B, and the total remuneration and benefits paid to employees and officers who are members are about $1.3.
| Aggregate Data from Form T1044 filings by NPOs with fiscal period end dates in 2022 | ||
| NPOs filing with fiscal end dates in 2022 | Count | |
| NPOs who filed a T1044 | 36,060 | |
| Claims from T1044 forms | Count | $ Amount claimed |
| Line 107: Total receipts (add lines 100 to 106) | 35,230 | 72,238,878,000 |
| Line 116: Total assets (add lines 108 to 115) | 35,220 | 116,617,145,000 |
| Line 119: Total liabilities (add lines 117 and 118) | 31,510 | 59,104,631,000 |
| Line 120: Total remuneration and benefits paid to all employees and officers | 14,190 | 15,850,671,000 |
| Line 121: Total remuneration and benefits paid to employees and officers who are members | 2,540 | 1,277,281,000 |
| Notes | ||
| 1. The term “NPO” refers to a “non-profit organisation” | ||
| 2. These data were extracted from CRA systems as of March 07, 2024. | ||
| 3. All counts are subject to change as more returns are (re)assessed. | ||
| 4. Counts are rounded to the nearest ten, amounts are rounded to the nearest thousand to protect the confidentiality and privacy of tax filer information. | ||
| 5. The CRA’s definition of “NPO”, as specified in the Income Tax Act, is distinct from the definitions used by other organisations. It is narrower than for example the ICNPO (International Classification of Non-Profit Organizations) system. | ||
If you compare this to the information in our Blumbergs’ Snapshot of the Canadian Charity Sector 2022 you can see that the non-profit sector, or at least the part of the NPO sector that files the T1044, is significantly smaller than the whole registered charity sector.
Here is a link to the T1044 form, and as you can see, not all information on the form is disclosed, only some of the major lines.