Philanthropy Impact

Inspiring philanthropy and social investment across borders, sectors and causes

Canada

Canada

The laws governing the formation and subsequent regulation of non-profits are primarily those of the province of establishment. There is no single national prescribed legal form, although incorporation under the Canada Corporations Act is widespread.  The corporation is the most common form for charitable organizations (registered operating charities), but societies and unincorporated association are also acceptable. The use of trusts is restricted to foundations and is most widespread with private foundations.   As of early 2011, most Canadian jurisdictions – federal and provincial – are in the process of implementing modernized not-for-profit corporations legislation, which will be gradually implemented over a number of years.  At the Federal level, the Canada Not-for-Profit Corporations Act will replace the Canada Corporation Act.  Provinces are creating similar legislation, for example, the Ontario Not-For-Profit Corporations Act (2011).   

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