CHARITIES EDUCATION PROGRAM (CEP) About six months ago, the Charities Directorate launched a new compliance program for registered charities, called the Charities Education Program or CEP. A CEP will involve an in-person visit from a Charities Education Officer at the charity’s office and will include a review of the purposes, activities, and books and records.…

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We have a couple of updates from Canada Revenue Agency (CRA), Charities Directorate, that will be of interest to registered charities in Canada. CRA’S NEW WEBSITE ADDRESS As many will know, the CRA (along with the entire Government of Canada), has moved – website address, that is!  All the Government of Canada’s online presence has…

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When Good Things Come to an End

It may not be glamourous or exciting work, but when it comes time to wind up and dissolve a charity or not-for-profit corporation, it is worth doing right. Regardless of the reason for discontinuing the work of an organization, there are a number of important steps that leaders of the organization should undertake to avoid…

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Audit Requirements for Canada Not-for-profit Corporations

The Canada Not-for-profit Corporations Act (the “Act”) governs federally incorporated not-for-profit corporations. Not-for-profit corporations are defined as either soliciting or non-soliciting corporations under the Act. A soliciting corporation is one that has received more than $10,000 in income from public sources in a single financial year.  Public sources include gifts or donations from non-members, grants…

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Public Benefit Corporations and Soliciting Corporations: New Definitions under Not-for-Profit Corporations Legislation

On May 12, 2010 the Ontario Ministry of Consumer Services introduced the Not-for-Profit Corporations Act, 2010.  The new Act received Royal Assent on October 25, 2010.  It is anticipated that it will be proclaimed into force in late 2012. The Canada Not-for-Profit Corporations Actreceived Royal Assent in June, 2009 and is expected to be proclaimed into force…

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