Here is a copy of the Regulatory Impact Analysis Statement for the Canada Not-for-profit Corporations Act (CNCA).
The CRA has placed some new web pages about the CNCA on its website. Here is the relevant link: http://www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/nfpc/menu-eng.html
The official version of the regulations under the Canada Not-for-profit Corporations Act will not be available until the next edition of the Canada Gazette Part II and should be on the Justice Canada website within a few weeks thereafter. Here is an unofficial version that you can obtain from Industry Canada and as the Act has come into force today it is probably a good idea for practitioners to have a copy of them.
Here is a copy of the Blumbergs Canadian Charity Law List - October 2011. To sign up and receive monthly updates go to http://www.canadiancharitylaw.ca/index.php/pages/subscribe/
The long awaited Canada Not-for-profit Corporations Act will come into force on October 17, 2011. Until October 16 the current legislation (the Canada Corporations Act) can be used for incorporation but as of October 17, 2011 only the new Federal Not-for-profit Corporations Act (CNCA) can be used for incorporation. Therefore it is best if you have signed documents to either get them in immediately or you will have to use the new forms under the new CNCA. If you use the old act you will have 3 years to move to the new act. Under the old CCA corporations will still for a few years be able to amend by-laws, of corporations, obtain supplementary letters patent, file an annual summary or surrender the corporations charter. At Blumbergs we will be busy helping organizations incorporate under the new CNCA and also transition/continue from the old act to the new act. While one does not require legal assistance with incorporation or transition for many organizations that are charities or have more complicated governance structures they may find legal assistance helpful.
In 2009 the CRA released a draft “Consultation on Proposed Guidance on Advancement of Religion as a charitable purpose” which has some examples in Appendix A of objects and activities that could be used for “advancement of religion” applications.
I am working through the Charity Law Information Program of Capacity Builders to prepare a “Receipting Kit” which is a 25 page explanation of how charities should receipt. It also includes an appendix with CRA policies or guidances on receipting that is about 120 pages long. Together it will be a “Receipting Suitcase”. I don’t expect people to read the 120 pages of CRA policies and guidance but it is good for searching through to find references to “auctions” etc.
The Charities Directorate has recently released information obtained from the T3010 Registered Charity Information Return. It paints an interesting portrait of the charitable sector.
In 2009, according to the CRA and its T3010 data, Canadian charities spent 2.9 billion outside of Canada.
I will be presenting at the Pillar Nonprofit Network and Foundation Western Foundation Investment Forum 2011. Here is a copy of the agenda.
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If you require legal advice with respect to Canadian or Ontario non-profits or charities please contact Mark Blumberg at .(JavaScript must be enabled to view this email address) or at 416-361-1982 x237 www.canadiancharitylaw.ca