New corporate non-profit acts
November 17, 2017
Understanding legal compliance for registered charities is not easy but Blumbergs is offering 3 exciting new upcoming events in 2018 that will help. We will have our Canadian Charity Law Bootcamp in April which provides a full day overview of charity law regulation. Then in June we will have a half-day Fundamentals of the T3010 and Transparency for Canadian charities. In September we will have the half-day Fundamentals of Receipting by Canadian charities. Inaccurately completing the T3010 and improperly issuing receipts are the two most common compliance concerns for registered charities and these educational programs are designed to help charity directors, staff, and volunteers to tackle these challenges. You can find out more information below. Space is limited and these programs are not offered regularly - so if you think they could be of assistance to your charity then sign up now. Learning about compliance requirements for charities through educational programs can save your charity lots of money on legal fees and avoid tremendous anxiety.
November 14, 2017
As we have noted before the Cutting Unnecessary Red Tape Act, 2017 (Bill 154) has passed and today it received Royal Assent. It will make a number of changes to the current Ontario Corporations Act and also the upcoming Ontario Not-For-Profit Corporations (ONCA) which will come into force in a few years. The Ontario Government position has not changed in that the Government has said that it would provide at least 2 years’ notice before ONCA is proclaimed.
November 14, 2017
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.
November 03, 2017
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.
October 29, 2017
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.
October 10, 2017
The Canadian Charity Law Association is delivering some upcoming webinars. Registration is free but space is limited.
July 10, 2017
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.
June 25, 2017
Corporations Canada of Innovation, Science and Economic Development Canada has been dissolving non-profit corporations that are under the Canada Corporations Act (CCA) but have not continued to the new Canada Not-for-profit Corporations Act ("CNCA"). Corporations Canada has advised me that as of June 13, 2017 there are only 304 remaining CCA non-profit corporations and that they are still processing some transitions.
May 28, 2017
The Canada Not-for-profit Corporations Act ("CNCA") which came into force in 2014 has generally been considered to be an excellent act to incorporate or continue non-profit corporations in Canada. Unlike the US where there are state non-profit acts, but not a federal act, in Canada you have the choice of provincial or federal incorporation. The CNCA has a robust electronic filing system that allowed filings for incorporation, filing annual returns, pre-approving corporate names, changing director information, changing registered office information, and filing financial statements.
December 23, 2016
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.
November 23, 2016
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.
June 15, 2016
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.
May 22, 2016
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.
April 17, 2016
I recently reviewed the CRA Charities Listing. It appears that 62 charities have been revoked by CRA over the past 4 years purely because they had been dissolved under their corporate legislation. The search is for "Revoked - Other" on the CRA database. Although CRA presumably gave notice to these groups that they need to obtain revivals of their corporate status it seems that these groups did not undertake that process. What we can learn from this is that you can lose your charity status if your charity is a corporation and it is dissolved. You should check whether your charity is dissolved or active.
April 12, 2016
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:
April 08, 2016
Many non-profits and charities are not aware of the charitable fundraising regulations in Alberta. If a non-profit or charity is fundraising in Alberta and meets specific criteria under the Charitable Fundraising Act (the 'Act'), it may need to be registered. Generally, if a Canadian non-profit or charity intends to raise or raises more than $25,000 in Alberta from individuals in a financial year then the non-profit or charity would need to register under the Act.
April 05, 2016
The new B.C. Societies Act (which is anticipated to come into force in November of 2016 and is replacing the old B.C. Society Act) has new requirements with respect to the registration of extra-provincial non-profit corporations. Under the previous legislation, extra-provincial registration was optional, however not being registered meant that the society could not maintain a proceeding in a court in B.C. in respect of any contracts made in B.C. and could also not acquire an interest in land in B.C.
March 15, 2016
I look forward to speaking at the AFP Ottawa Fundraising Day 2016 on May 18, 2016. My topic will be "Top 20 Charity Law Issues for Canadian Registered Charities".
January 22, 2016
Corporations Canada recently released a notice on the public disclosure requirements relating to the corporate information that they collect as part of the services they provide for corporations.
January 11, 2016
On Tuesday, April 19, 2016 I will be chairing an OBA program entitled "The Forfeited Property of Dissolved Not-for-Profit Corporations: New Developments in the Law". There will be 3 speakers from the Ontario government discussing upcoming changes.
December 21, 2015
I recently contacted Industry Canada and they advised that as at December 18, 2015 there were 19,997 not-for-profit corporations under Canada Not-for-profit Corporations Act (“CNCA”) . The figure includes new incorporations, continuances from the CCA and continuances from other acts/jurisdictions. The number of continuance have slowed down with less than 50 per month being submitted to Industry Canada. The number of continuances to the CNCA was 12,525 as at December 5, 2015. There are also 3,163 not-for-profit corporations still under the Canada Corporations Act (“CCA”)
November 10, 2015
Corporations Canada has a new email address when filing documents through e-mail. This is particularly important for CNCA corporations. The e-mail address has been changed to IC.corporationscanada.IC@canada.ca. In the meantime, Corporations Canada still receives and accepts filings sent through the old email address email@example.com, but moving forward, the new email address should be used when filing documents through e-mail to Corporations Canada.
Do you require legal advice with respect to Canadian or Ontario non-profits or charities?
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