Non-Profits that are not registered charities

July 16, 2018

Upcoming Webinars for the Canadian Charity Law Association

The Canadian Charity Law Association is delivering some upcoming webinars.  Registration is free but space is limited. Topics are subject to change. 

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June 26, 2018

Corporations Canada having public consultation on service fee changes affecting the CNCA etc.

Corporations Canada is looking at changing their fees in relation to the Canada Not-for-profit Corporations Act (CNCA) as well as some other acts.  Some of the most common fees like filing the annual return will be reduced and others will be increased significantly. Some fees will be eliminated completely.  Here is the full proposal for consultation.   In general it is a fair proposal - encouraging people to move to electronic, making some most commonly done transactions cheaper and reflecting the real cost of certain other transactions.

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May 17, 2018

Great news from Corporations Canada on incorporations of Federal non-profits under the CNCA

For those who read our blog you will know that we are very pleased with the new Canada Not-for-profit Corporations Act (“CNCA”) that came into effect in 2011. It is a very easy to use modern corporate act that allows a tremendous amount of flexibility and was a wonderful improvement over the old Canada Corporations Act.   It is also a major improvement over many of the provincial non-profit corporate acts.  Although establishing a non-profit corporation was relatively easy there was one problem with using the Online Filing Centre.   

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March 25, 2018

Corporations Canada has made a giant leap forward in increasing transparency of Federal corporations

As you probably know if you are interested in a Federal corporation (non-profit or otherwise) you can easily search the Corporations Canada website.  This gives you lots of information on Federal non-profit corporations including the name, Corporation Number, Status, which corporate legislation governs, their registered office address, names and addresses of directors, the minimum and maximum number of directors, the last filing date of a corporation, whether filings are overdue, the history of the corporate names, as well as what corporate documents have been filed like Articles, By-laws, Financial Statements etc.   You could always request copies of documents and Corporations Canada was quite efficient in returning them within a day or two.   However, now Corporations Canada has made it even easier for you by making many of the listed documents available instantly. 

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February 24, 2018

Why US and other nonprofit organizations may wish to set up in Canada

In the past US and other charities had mainly looked to establishing a Canadian counterpart non-profit or registered charity when they thought that either there were fundraising opportunities in Canada or they wish to conduct their own charitable activities in Canada.   Over the last year we have seen many international groups outside of Canada wanting to establish either a nonprofit or registered charity in Canada to be their headquarters for international operations. This is for many diverse reasons.  Some fear the rising tensions and uncertainty in the US and how this could affect the operation of their organizations.  For others they would prefer to have offices or headquarters in Toronto, Montreal or Vancouver rather than in the US or a number of other countries which are increasingly unstable, xenophobic or repressive.

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February 19, 2018

20 Ways We May Be Able To Help You With ONCA

If you are an Ontario non-profit corporation under the OCA you might find our article on ONCA helpful: 20 Ways We May Be Able To Help You With ONCA.

February 16, 2018

CRA updates T4117 - Income Tax Guide to the Non-Profit Organization (NPO) Information Return

The CRA has updated T4117 - Income Tax Guide to the Non-Profit Organization (NPO) Information Return (CRA).  Certain non-profits that are NOT registered charities need to file the Form 1044 and this guide provides explanatory material on the CRA publication.  

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December 08, 2017

New online service to order documents filed under the CNCA

Starting December 12, 2017, Corporations Canada will allow copies of documents filed under the Canada Not-for-profit Corporations Act  (CNCA) to be purchased online. Copies of the documents can be ordered using Corporations Canada’s Online Filing Centre and orders will be processed within one business day. This will allow those in Federal non-profit organizations that are registered under the Federal CNCA to obtain documents on their organizations even more easily and efficiently than has been the case.  It will also allow those interested in a particular Federal non-profit to obtain the same information.

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November 14, 2017

Ontario Changes Affecting Membership of Ontario Non-Profit Organizations under the OCA

The Ontario government has recently passed new legislation making certain changes to the Ontario Corporations Act (OCA).   The changes received Royal Assent today.   One of the most important changes is with respect to membership. Now, the directors of Ontario corporations will no longer have to be members. This gives Ontario corporations much more flexibility to structure their membership in a way that is in the long-term best interest of the corporation.

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November 03, 2017

Cutting Unnecessary Red Tape Act, 2017 (Bill 154) has passed and awaiting Royal Assent

On November 1, 2017 the Cutting Unnecessary Red Tape Act, 2017 (Bill 154) passed.  It  still requires Royal Assent before coming into force.   Bill 154 made changes to ONCA (which will probably only come into force years from now) but made changes to the current Ontario Corporations Act as well.  As we noted earlier some of the changes to the Ontario Corporations Act will come into force immediately upon Royal Assent and others will be 60 days after Royal Assent.

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October 29, 2017

Changes to the Ontario Corporations Act that will affect Ontario non-profits before ONCA applies

As we noted earlier the Ontario government has been working since September 14, 2017 on passing legislation called The Cutting Unnecessary Red Tape Act, 2017 that not only makes some changes to the new ONCA but also changes the old Ontario Corporations Act.  I was a little bit surprised to see the changes to the OCA and how extensive they were.  I worry that this could be an indication that ONCA is not coming in for a very long time.  On the other hand, most of the changes to the OCA will be beneficial.  For many Ontario non-profit corporations under the OCA moving to the new Federal Canada Not-for-profit Corporations Act ("CNCA") makes a lot of sense and could save a lot of aggravation.  But for those who don't want to move to Federal you will stay under the OCA and later ONCA and these changes will be applicable.  

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October 01, 2017

Letter from CRA rulings to the Charities Directorate on aboriginal bands

In July 2016 the Income Tax Rulings Directorate of CRA wrote to the Charities Directorate clarifying the procedure for reviewing whether aboriginal bands should be viewed as qualified donees.  Very importantly the CRA ITR Directorate concluded "it is our view that all bands created under the Indian Act meet the criteria to be considered municipal or public bodies performing a function of government in Canada for the purpose of paragraph 149(1)(c) of the Act and are therefore exempt from income tax." 

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July 10, 2017

Now easier for non-profit corporations to move from Ontario to Federal jurisdiction

The Canada Not-for-profit Corporations Act (“CNCA”) permits a not-for-profit corporation that is incorporated under another act (such as a provincial non-profit act) to continue (import) to the CNCA provided that the other act permits the continuance. This allows a not-for-profit corporation to effectively re-incorporate under the CNCA and be governed by it as though it was incorporated under it. The The Federal government has now made it easier for Ontario corporations to move to Federal jurisdiction by pre-approving Ontario and no longer requiring a legal opinion that the transfer can take place for Ontario corporations.  This will be helpful for some of the 50,000 Ontario corporations who may wish to skip ONCA and move directly to the CNCA. 

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March 22, 2017

2017 Canadian Federal Budget and its impact on non-profits and charities

The 2017 Canadian Federal Budget was released today.  Here is our article 2017 Canadian Federal Budget - How will it affect the Canadian charitable sector? 

January 16, 2017

Guidance for Professional Athletes considering Philanthropy in Canada

Kate Robertson and Mark Blumberg recently prepared an article, "Some thoughts on Professional Athletes and Philanthropy in Canada: Part 1" which provides helpful information and guidance for professional athletes and their trusted advisors who are exploring philanthropic options in Canada.  Part 2 of this article series will provide suggestions and tips for professional athletes on operating a successful Canadian registered charity.

December 23, 2016

BC Societies Act now in force

British Columbia’s new Societies Act (the “new Act”), which replaces the previous Society Act (the “old Act”), was passed on May 14, 2015, and recently came into force on November 28, 2016. Societies incorporated in British Columbia will have two years from November 28, 2016 to transition to the new Act.

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November 23, 2016

Recent changes to Corporations Canada CNCA documents

Corporations Canada recently implemented changes to a number of its forms on its website under the Canada Not-for-profit Corporations Act ('CNCA'), the Canada Business Corporations Act, and the Special Act of Parliament.

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November 05, 2016

20 Ways We May Be Able To Help You With ONCA as We Go Into 2017

For some the mention of ONCA causes anxiety or anger.  Never fear - help is here!  Here are "20 Ways We May Be Able To Help You With ONCA as We Go Into 2017".

October 16, 2016

Institute of Corporate Directors Collaboration for Greater Impact - November 22, 2016

I am looking forward to presenting at the upcoming ICD session Collaboration for Greater Impact on November 22, 2016.  The panel will include Rahul Bhardwaj (CEO ICD), Joanne Doyle (UWTYR), Donna Duncan (CEO The Hincks-Dellcrest Centre), Ian Smith (Chair The Hincks-Dellcrest Centre) and myself.  My role on the panel will be to deal with legal aspects of mergers and amalgamations.  

August 24, 2016

CPA Canada’s 20 Questions Directors of Not-for-Profit Organizations Should Ask about Mergers

The Chartered Professional Accountants of Canada (CPA Canada) have released today a booklet entitled 20 Questions Directors of Not-for-Profit Organizations Should Ask about Mergers. It is located on this CPA Canada page. It is written by Andrea Cohen Barrack, CEO of the Ontario Trillium Foundation (OTF), Canada’s largest granting foundation, and Mark Blumberg, a charity lawyer and partner at Blumberg Segal LLP and editor of www.globalphilanthropy.ca, www.canadiancharitylaw.ca, smartgiving.ca and charitydata.ca

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June 15, 2016

Copy of CRA’s Non-Profit Organization Risk Identification Project - Draft Final Report - July 2013

The NPORIP was a major initiative of the Federal government to look at the approximately 80,000 - 100,000 organizations that are non-profits but not registered charities and the extent to which there are compliance issues.  In July 2013 the CRA prepared a draft "final" 76 page report (the "July 2013 Report") which we have attached.  It is 18 MB so it may take a minute to load.

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May 22, 2016

Industry Canada sends out thousands of final notices of pending dissolution to Federal CCA NPOs

Industry Canada has sent out notices to thousands of Canada Corporations Act (CCA) corporations warning them of their pending dissolution as they have failed to transition to the Canada Not-for-profit Corporations Act (“CNCA”). Industry Canada wants to wind down the CCA and in order to do so they need to remove all remaining corporations under the CCA.  It appears that up to 2000 of such corporations may be registered charities.  Industry Canada had generally held off sending the notices to registered charities but the transition deadline of October 2014 is now over 1.5 years old.  

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May 04, 2016

New CRA guidance on low-cost housing corporations for the aged seeking QD status

CRA recently released a new guidance which provides information for low-cost housing corporations for the aged which are interested in becoming Qualified Donees.  The guidance replaces the Income Tax Rulings Directorate letter dated March 18, 2013.  

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April 12, 2016

Latest update on CNCA continuances and dissolutions from Corporations Canada

We recently contacted Corporations Canada regarding the updated statistics on continuances and dissolutions under the Canada Not-for-profit Corporations Act ('CNCA').  Apparently in March there has been an increasing number of entities that have transitioned to the CNCA.  Here are the current figures: 

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April 11, 2016

The Non-Profit Organization Risk Identification Project (NPORIP) Report - finally released

In June 2014, which is almost 2 years ago, I put in a request to CRA to receive a copy of certain information on the Non-Profit Organization Risk Identification Project (NPORIP).  On April 11, 2016, I received over 220 pages of documents from CRA on the NPORIP.  The NPORIP was a major initiative by the Federal government to look at the approximately 80,000 -100,000 organizations that are non-profits but not registered charities.  As they say better late than never.   

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Do you require legal advice with respect to Canadian or Ontario non-profits or charities?

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Charity Lawyer Mark Blumberg

Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.

mark@blumbergs.ca
416.361.1982
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