Useful Links
Across the country, there are provincial and territorial departments to deal with incorporation as a society (or corporation without share capital). Check the laws and regulations of the province in which you are (1) incorporated; and (2) carry on operations. From north to south and coast to coast, here is where to look for information about provincial or territorial incorporation.
- In Nunavut, contact the Department of Culture, Language, Elders and Youth to find out how to incorporate your not-for profit organization.
- In the Northwest Territories, contact Municipal and Community Affairs. Community projects supported by “Resident Community Governing Bodies” are eligible for territorial funding, without legal incorporation.
- In the Yukon, contact the Department of Community Affairs.
- In British Columbia, the BC Society Act is administered by the Ministry of Finance, and electronic guidance and forms are available in the Societies section of their website. The Ministry also looks after the incorporation of co-operatives.
- In Alberta, the Service Alberta website contains information about charitable organizations and fund-raising businesses in the province, how to license a fund-raising business, how to incorporate a co-operative in Alberta and register an out-of Alberta co-operative, how to incorporate a society.
- In Saskatchewan, the Department of Justice website is the place to look.
- See Manitoba Culture, Heritage and Recreation for guidance on provincial incorporation of not-for-profits and cooperatives.
- The Ontario Corporations Act is administered by the Ontario Ministry of Government Services. Ontario offers a terrific “Not-for-Profit Incorporator’s Guide.” The Guide identifies not only the incorporation requirements for organizations and co-operatives, but also points to other legislation with which to comply for Ontario agencies.
- In Quebec, Revenu Quebec provides information on operating in that jurisdiction. Extensive information and guidance is available on its website, in both official languages.
- For New Brunswick, information on how to establish and operate a not-for-profit organization is maintained by the federal government.
- In Nova Scotia, the Societies Act governs the establishment of not-for-profits.
- On Prince Edward Island, InfoPEI sets out information on creating not-for-profit corporations in that province.
- And in Newfoundland and Labrador, see the government’s main page at for information on community organizations and programs.
Co-operatives
Corporations Canada, which is part of Industry Canada, has something called an “Incorporation Tool Kit” for federally incorporated co-operatives.
The Ontario Co-operative Corporations Act
The Ontario Co-operative Association’s website contains helpful information and relevant links.
The British Columbia Corporate Registry provides user-friendly materials on its website, including an excellent “Guide to Incorporating a Co-operative Association in British Columbia.”
The BC Cooperative Association Act
The BC Co-operative Association website contains many useful resources.
Social Enterprises and the Social Economy
The Canadian Guide to Social Enterprise, 2005; Enterprising Nonprofits Program.
This guide – in summary only online – can be purchased for $15 through the ENP program. It is the most comprehensive guide to social enterprise in Canada.
The Social Economy: Finding a Way between the Market and the State.
Nancy Neamtan explains the importance of the social economy movement nationally and internationally.
The February 2006 issue of “Horizons,” published by the Policy Research Initiative of the Government of Canada is completely concerned with the rise of the social economy as a political and economic movement.
Conceptualizing the Social Economy in Canada Outside Quebec.
Presentation by Brett Fairbairn, professor of co-operatives studies, September 2004. This overview, in the form of a powerpoint presentation, is a helpful overview of the social economy and the role that co-operatives can play.
Overview of the Voluntary Sector
Summary of the Findings of the National Survey of Nonprofit and Voluntary Organizations,
Statistics Canada, 2005. In addition, a number of regional factsheets are available.
Following the release of the National Survey of Nonprofit and Voluntary Organizations, 214 representatives of government, the corporate sector, academia, foundations, and the nonprofit and voluntary sector gathered in twelve roundtable sessions to discuss the results. Their recommendations are presented in a report, titled Strengthening the Capacity of Nonprofit and Voluntary Organizations to Serve Canadians: Recommendations Based on the National Survey of Nonprofit and Voluntary Organizations.
Federal Government
Canada Business. Business Start-Up Assistant. (2004). Not-for-Profit.
This government website is organized by province. The site relates specifically to starting up a not-for-profit business in Canada and provides reliable information on incorporation, taxation, registration, management and governance, funding and fundraising and much more. This website is also available in French.
Canada Revenue Agency. Charities Directorate.
The Canada Revenue Agency (CRA) registers qualifying organizations as charities, gives technical advice on operating a charity, and handles audit and compliance activities. Registered charities are required to file an annual return with the CRA, a portion of which is available to the public, and must meet certain requirements of the Income Tax Act concerning their expenditures and activities. Visitors to the website can also search the listing of Canadian Registered Charities. This website is also available in French.
Canada Revenue Agency. Registered Charities Newsletters.
These newsletters are available from the Canada Revenue Agency website and are published regularly in both French and English and in an electronic format. Newsletters from 1991 to the present are available online and can be downloaded either as a PDF or HTML document.
Canada Revenue Agency. Tax topics: Charities.
This webpage was produced by the Canada Revenue Agency and last updated September 2003. The guides and forms on this page help organizations become registered charities; operate day-to-day; and keep their registered status. They have tried to simplify the rules. These guides are also available in French.
The Corporate and Insolvency Law Policy Directorate is responsible for the legislative policy development and review of a number of Canada’s business framework statutes in the insolvency and corporate areas. These include the Canada Corporations Act, Part II, (sections 153 to 157.1(3)) which allows the incorporation of not-for-profit corporations at the federal level. The site for Corporate Not-For-Profit Law provides links to a number of research papers and background information which include: The Primer for Directors of Not-for-Profit Corporations (Rights, Duties and Practices); Framework and Discussion Issues Papers and Backgrounders for the Reform of the Canada Corporations Act.
Industry Canada. Corporations Canada. (2004). Not-for-Profit Organizations (Canada Corporations Act Part II).
This section of the Industry Canada website provides information about corporations without share capital. Included in this section are forms, information kits, policies, the Corporations Canada fee schedule, legislation and other related documents. The website is available in French and English.
Industry Canada, Corporate and Insolvency Law Policy (2002), Primer for Directors of Not-for-profit Corporations (Rights, Duties and Practices).
The Primer for Directors of Not-for-Profit Corporations was commissioned from the Canadian Centre for Philanthropy as part of Industry Canada’s consultation work on reforming the Canada Corporations Act. Directors of not-for-profit corporations are, like the organizations they serve, a diverse lot. Perhaps the two characteristics they are all most likely to share are that they are well-intentioned and time-pressed. This book was created with both these factors in mind.
Office of the Privacy Commissioner of Canada. (2004). The Application of the Personal Information Protection and Electronic Documents Act to Charitable and Not-for-profit Organizations.
This fact sheet is available from the Office of the Privacy Commissioner of Canada website and deals with the application of the Personal Information Protection and Electronic Documents Act (PIPEDA) to charities, not-for-profit organizations, associations and other similar organizations. In particular, many organizations and individuals want to know how the Act applies to fundraising and other activities such as mailing information to previous donors or members.