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  • “That Director is Such a Pain: How Do We Get Rid of Him?” Some Issues in the Removal of a Director

    Topic: Directors
    Organization: Miller Thomson LLP
    Author: Hugh Kelly     Date: June 2006

    Few issues that emerge in the operation of a Board of Directors are more difficult to resolve than the removal of a difficult, disruptive Director. There is no one formula because, to state the obvious, every Board is different, and every Director is different. How a Board severs its relationship with one individual reflects not only upon the individual, but also, and more significantly, upon the Board itself.

    Disclaimer: In 2018, the Government of Ontario made changes to the laws that apply to nonprofits, including the removal of directors. As a result, some of the information in this resource is out-of-date. Learn more here.

     

    Available formats:

    PDF
  • Applying for registration

    Topic: Registered Charities
    Organization: Canada Revenue Agency
    Author: Charities Directorate     Date: July 2017

    List of Canada Revenue Agency pages related to registering as a charity.

    Available formats:

  • Board Meetings 101: Avoiding Directors’ Tribulations

    Topic: Directors
    Organization: Imagine Canada
    Author: Theresa L.M. Man     Date: 2016

    This one-hour webinar was presented by lawyer Theresa Man of Carters LLP in 2016, on behalf of Imagine. It gives information on directors’ meetings under the new rules.

    Available formats:

  • Books and Records for Charities: Part I (An Introduction)

    Topic: Audits and Financial Reviews & Registered Charities
    Organization: Drache Aptowitzer
    Author: Alexandra Tzannidakis     Date: 2013

    This November 2013 article is Part I of three articles on the requirements for Canadian charities to keep adequate “books and records”.

    Available formats:

  • Books and Records for Charities: Part II (How to Actually Keep Records)

    Topic: Audits and Financial Reviews & Registered Charities
    Organization: Drache Aptowitzer
    Author: Alexandra Tzannidakis     Date: 2013

    This November 2013 article is Part II of three articles on the requirements for Canadian charities to keep adequate “books and records”.

    Available formats:

  • Bylaw basics

    Topic: General
    Author: CLEO (Community Legal Education Ontario)     Date: May

    This resource is an introduction for those new to bylaws and governance documents. It covers what bylaws are, how detailed they should be and how to draft them. It summarizes the differences between articles, bylaws and policies and procedures.

    Available formats:

  • Canada Revenue Agency’s Guidance: How to Draft Purposes for Charitable Registration (CG 019)

    Topic: Registered Charities
    Organization: Iler Campbell LLP
    Author: Ted Hyland     Date: 2013

    In this web article, Ted Hyland of law firm Iler Campbell LLP comments on the Canada Revenue Agency’s (CRA) July 2013 policy guidance on how to draft purposes clauses for charitable registration. CRA asks that purposes include the category of charitable purpose, the means, and the group intended to benefit from the organization’s charitable programs. The author gives examples of how this might be achieved and may be helpful to Ontario charities thinking of submitting new articles to CRA as a result of the ONCA.

    Available formats:

  • Changes re: directors

    Topic: Directors
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This resource outlines what the ONCA changes mean for directors.

    Available formats:

  • Changes re: financial reviews and audits

    Topic: Audits and Financial Reviews
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This resource explains how the ONCA changes affect organizations’ financial reviews and audits.

    Available formats:

  • Changes re: meetings and votes

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This resource outlines what the ONCA’s guidelines are for member meetings and votes.

    Available formats:

  • Changes re: members

    Topic: Membership
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This resource discusses changes to defining member classes and member rights under the ONCA changes.

    Available formats:

  • Changes re: public benefit vs. non–public benefit corporations, charities

    Topic: General & Registered Charities
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This resource outlines the ONCA’s different classifications for non-profits, including the new category; public benefit corporations.

    Available formats:

  • Charity & NFP Legal Check-Up: 10 Tips for Effective Legal Risk Management

    Topic: General
    Organization: Carters Professional Corporation
    Author: Jacqueline Demczur & Terrance S. Carter     Date: Feb 23 2017

    Charities and not-for-profits (“NFPs”) face increasing challenges in delivering their services to the public, in part because of a more litigious society, as well as an increasingly complicated regulatory environment in which to operate. In facing these challenges, charities and NFPs need to be familiar with an array of legal requirements.

    Available formats:

    PDF
  • CharityLaw.ca

    Topic: General
    Organization: Carters Professional Corporation
    Author: Carter's law firm    

    This website from Carter’s law firm provides information on legal issues of interest to charities and nonprofit organizations both in Canada and internationally. Resources specifically on the ONCA are listed separately in this directory.

    Available formats:

  • Choosing a lawyer

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    If you have decided to pay for a lawyer to help you prepare for Ontario’s Not-for-Profit Corporations Act, 2010 (ONCA), these steps can help you evaluate potential lawyers.

    Available formats:

  • Choosing a membership structure

    Topic: Membership
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This resource outlines the pros and cons of different membership structures in light of the ONCA’s provisions.

    Available formats:

  • Complaining About Charities

    Topic: Audits and Financial Reviews
    Organization: Ministry of the Attorney General
    Author: Office of the Public Guardian and Trustee     Date: July 2017

    From volunteering time to a community organization to donating money for charitable causes, Ontarians contribute generously to charity. Occasionally, people have concerns about the way a charity uses its property. This guide is intended to explain how to make a complaint about a possible misuse of charitable property.

    Available formats:

  • Corporate Record Keeping

    Topic: Directors
    Organization: Miller Thomson LLP
    Author: Brenda Taylor     Date: May 2003

    Directors, officers and members are the people who are responsible for either making the decisions, generally managing a Corporation and/or electing its Board. Proper approvals must be obtained and documented. While
    Directors and Members may be the same people, they have different responsibilities and are subject to different legal requirements depending on the role. In order to maintain corporate records efficiently,we suggest a plan…

    Scroll down to p.4.

    Available formats:

    PDF
  • CRA letter on required retention period of books and records

    Topic: Registered Charities
    Organization: Blumberg Segal LLP
    Author: Mark Blumberg     Date: June 22, 2015

    CRA recently released a letter discussing the required retention period, according to the Income Tax Act (Canada) for the books and records of a corporation (non-profits and registered charities), including the required retention period for a corporation that has dissolved.

    Available formats:

  • Default bylaw rules

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This section explains some default rules in Ontario’s Not-for-Profit Corporation Act, 2010 (ONCA). These rules appear in the ONCA legislation, but they will apply to your organization only if your articles or bylaws don’t override them.

    Available formats:

  • Demande de copies de documents corporatifs

    Topic: General
    Organization: Corporations Canada
    Author: Corporations Canada     Date: Fevrier 11, 2016

    Cette page liste les différents types de documents corporatifs, ci-dessous, sont déposés auprès de Corporations Canada et comment obtenir des copies.

    Available formats:

  • Directors’ and officers’ indemnification and insurance: 20 questions for directors

    Organization: Chartered Professional Accountants Canada
    Date: 2017

    Serving as a director of a publicly listed corporation exposes an individual to a myriad of potential liabilities imposed by federal and provincial legislation and common law. Make sure you and your fellow board members and officers are protected.

    Topics include:

    • fiduciary duty and duty of care
    • other statutory liabilities
    • elements of a proper indemnification and insurance program
    • corporation’s bylaws pertaining to indemnification of directors and officers

    Available formats:

    PDF
  • Do We Have to Put All That in the Minutes?

    Topic: Directors
    Organization: Miller Thomson LLP
    Date: May 2011

    This article offers greater detail on the content that is required to be included, and what is discretionary.

    Available formats:

  • Does Being an Ontario Not-For-Profit Corporation Mandate Audited Financial Statements

    Topic: Directors
    Organization: Torkin Manes LLP
    Author: Dianne Hajdasz & Linda J. Godel     Date: February 2016

     Given that many (although certainly not all) not-for-profit corporations (“NFPs”), both charitable and non-charitable, have a December year end and are preparing for their year end financial reporting, we thought it timely to provide a reminder about the financial disclosure requirements contained in their governing corporate legislation.

     

    Available formats:

    PDF
  • Establishing a Canadian Non-Profit or Charity – Avoiding practical, legal and ethical problems

    Topic: Registered Charities
    Organization: Blumberg Segal LLP
    Author: Mark Blumberg     Date: November 7, 2008

    This presentation covers: doing good outside charity realm; structuring your organization; incorporating and organizing a charity; applying for charitable registration; operational issues. It does not consider Canada’s Not-For-Profit Corporations Act. As a result, some information in this resource is out-of date.

    Available formats:

  • FAQs

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    These are frequently asked questions about the ONCA and about the Get Ready for the ONCA project.

    Available formats:

  • Getting it down right and keeping it there

    Topic: Directors & Membership
    Organization: Carters Professional Corporation
    Author: Ryan M. Prendergast     Date: December 10, 2015

    Join Ryan Prendergast (of Carters Professional Corporation) for a one hour webinar to review minute taking requirements for members’ and director’s meetings, together with best practices in keeping minutes. This presentation addresses issues arising from taking minutes, and tips to prepare clear minutes for all board meetings and members’ meetings. Examples of issues covered in this webinar include: What should be included in the minutes and what should be left out? Should in camera minutes be kept and if so by who? Should members have access to minutes of board meetings? How long to keep minutes? Should directors keep their notes of meetings?

    Available formats:

  • Getting Ready for ONCA : A step-by-step guide

    Topic: General
    Organization: Imagine Canada
    Author: Theresa L.M. Man     Date: 2013

    This  is a recording of a one 1 hour webinar with lawyer Theresa L.M. Man of Carters LLP.  It was presented by Imagine Canada on Dec. 10, 2013. It covers: an explanation of the rules in the new ONCA, their impact on the corporate structure and governance of Ontario corporations, steps that corporations may take to transition under the ONCA.

    Disclaimer: In 2018, the Government of Ontario made some changes to the ONCA. As a result, some of the information in this presentation may be out of date.

    Available formats:

  • Getting Ready for the ONCA A Step by Step Guide

    Topic: General
    Organization: Carters Professional Corporation
    Author: Theresa L.M. Man     Date: 2013

    This seminar was presented to the Older Adult Centres’ Association of Ontario (OACAO) on October 21, 2013. The final section outlines practical steps to prepare to transition to the ONCA.

    Disclaimer: In 2018, the Government of Ontario made some changes to the ONCA. As a result, some information in this presentation may be out of date.

    Available formats:

  • Getting started: What documents do you need?

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This tool helps you find or replace essential documents.

    Available formats:

  • Global Philanthropy

    Topic: General
    Organization: Blumberg Segal LLP
    Author: Mark Blumberg    

    Lawyer Mark Blumberg’s website has resources on the CNCA and the ONCA and other topics of interest to charities and nonprofits.

     

    Available formats:

  • Glossary of terms used in the ONCA

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This glossary defines some of the most important terms in the ONCA.

    Available formats:

  • Governance overview: What changes do you need to make?

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This tool gives an overview of the ONCA, including references to the specific sections of the legislation that govern each area.

    Available formats:

  • Guide to the Not-for-Profit Corporations Act, 2010

    Topic: General
    Organization: Ontario Ministry of Government and Consumer Services
    Author: Ontario Ministry of Consumer Services     Date: 2013

    This guide is designed for “members, directors, officers, administrators, and other supporting organizations that are thinking of incorporating as a not-for-profit corporation.” By answering common questions and including references to the appropriate section of the ONCA legislation, MGCS explains what has changed between the Ontario Corporations Act (OCA) and the ONCA, defines key terms, and explains how the ONCA will affect different kinds of nonprofits. The guide is a good overview and explanation of the ONCA. It does not give advice on what organizations should do about most issues.

    Available formats:

  • Head in the Cloud, and Books and Records on the Ground

    Topic: Registered Charities
    Organization: Drache Aptowitzer
    Author: Kara Johnson     Date: December 22, 2016

    If someone asked you “where” your cloud storage is, would you know the answer?  The “cloud” is the common term used when data is stored remotely but yet accessible (to your multiple devices) through the internet.  Given that the data is now ‘remote’ we often receive questions from clients as to whether keeping books and records in this way meets their obligation under the Income Tax Act.

    Available formats:

  • Holding Board Meetings 101

    Topic: Directors
    Organization: Carters Professional Corporation
    Author: Theresa L.M. Man     Date: April 16, 2015

    Theresa L.M. Man LL.B. (Carters Professional Corporation) presents a one hour webinar to review the difficult issues arising from board meetings and how to effectively resolve them. The new rules on non-profit governance under the new federal and Ontario not-for-profit corporate legislation also affect how these issues should be addressed. Some examples of issues include: what to do with directors who never attend board meetings and how to keep minutes of in camera board meetings?

    Available formats:

  • How can I get a copy of my Ontario corporation’s governing documents to prepare for ONCA?

    Topic: General
    Organization: Blumberg Segal LLP
    Author: Mark Blumberg     Date: October 07 2015

    Over the last few years we have helped many Ontario non-profit corporations obtain copies of their governing documents.  If you wish to do it yourself you can request microfiche copies of your governing documents from the Ontario Ministry of Government and Consumer Services’ Central Production and Verification Branch. 

    Available formats:

  • How to adjust existing bylaws

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This tool shows topics that are commonly included in bylaws that comply with the Corporations Act (CA) and compares them to the new bylaw requirements under Ontario’s Not-for-Profit Corporations Act, 2010 (ONCA).

    Available formats:

    PDF
  • How to Get Ready for the Ontario Not-for-Profit Corporations Act, 2010

    Topic: General
    Organization: Carters Professional Corporation
    Author: Theresa L.M. Man     Date: 2013

    This seminar was presented to York Region Community Investment on June 21, 2013. At the end of the presentation there is a summary of mandatory, default, and alternate rules allowed by the ONCA as well as advice on drafting bylaws.

    Available formats:

  • How to Incorporate a Not-For-Profit Corporation

    Topic: Directors
    Organization: Law Society of Upper Canada
    Author: Law Society of Upper Canada     Date: November 2016

    This How-To Brief outlines the steps to take to set up a not-for-profit corporation under both federal and Ontario legislation.

    Available formats:

  • How To Survive An Audit: Tips For NPOs And Charities

    Topic: Audits and Financial Reviews
    Organization: Borden Ladner Gervais
    Author: Camille Kam; Salvatore Mirandola & Victoria Prince     Date: July 5 2011

    If your organization is selected for an audit, the following tips may help to alleviate some of the anxiety, and mitigate some of the costs, associated with the audit process. Our comments, while directed towards NPOs, apply equally to charities and other organizations that may be subject to an audit in the future.

    Available formats:

  • Important Change to Recordkeeping Requirements for Ontario Not-for-Profit Corporations That Own an Interest in Land in Ontario

    Topic: Directors
    Organization: Torkin Manes LLP
    Author: Linda J. Godel     Date: Dec 2016

    Effective December 10, 2016, every newly incorporated Ontario not-forprofit
    corporation is required to keep a register of the land in Ontario in which it has an ownership interest. Ontario not-for-profit corporations incorporated prior to December 10, 2016 will have two years to comply with the requirement to maintain a register. The land register must identify each property over which the corporation owns an interest and must indicate the date the corporation acquired the interest and, if applicable, the date the
    corporation disposed of it.

    Available formats:

    PDF
  • Incorporating a Charity Using Pre-Approved Objects

    Topic: Registered Charities
    Organization: Ministry of the Attorney General
    Author: Office of the Public Guardian and Trustee     Date: July 2017

    This Bulletin is intended to explain when and how to apply directly to ServiceOntario using the pre-approved objects. For more detailed information on the incorporation of charities generally, please see the Not-for-Profit Incorporator’s Handbook on the Ministry of the Attorney General’s website.

    Available formats:

  • Keeping Minutes: Getting it Down Right

    Topic: Directors & Membership
    Organization: Carters Professional Corporation
    Author: Ryan M. Prendergast     Date: February 16, 2017

    This presentation covers: the purpose of keeping minutes, what to include in minutes, how to keep minutes, issues in minutes for board meetings, and issues in minutes for members’ meetings.

    scroll to p.34

    Available formats:

    PDF
  • Legal Risk Management Checklist For Ontario-Based Not-For-Profits

    Topic: General
    Organization: Carters Professional Corporation
    Author: Jacqueline Demczur & Terrance S. Carter     Date: November 2016

    The purpose of this legal risk management checklist is to provide a brief outline of some of the more important issues that directors, officers and/or executive staff of not-for-profits, whether incorporated or not, may want to consider in ensuring due diligence in their organizations’ operations.

    Available formats:

    PDF
  • List of charities

    Topic: General
    Organization: Canada Revenue Agency
    Author: Charities Directorate     Date: July 2017

    The public can use the list to:

    • confirm if a Canadian charity is registered, revoked, annulled, penalized, or suspended to help guide their donation decisions
    • view a charity’s contact information, general activities, and financial information including the public portions of a charity’s annual information return

    Charities can use the list to:

    • confirm their registration for those that may require this information
    • review their contact information and the information filed on their annual returns to ensure it is accurate

    Available formats:

  • List of Ontario Non-Profit Corporations

    Topic: General
    Organization: Blumberg Segal LLP
    Author: Mark Blumberg     Date: March 20, 2014

    In this PDF is a list of the Ontario non-profit corporations under the Ontario Corporations Act. There are 59,605 Ontario corporations on the list. Some of the Ontario corporations are active and some are inactive.

    Available formats:

    PDF
  • Mandatory bylaw rules

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This resource explains two types of mandatory rules to consider when you adjust or develop bylaws to comply with the ONCA: mandatory bylaw rules and mandatory ONCA rules.

    Available formats:

  • Members Legal Requirements and Governance Principles

    Topic: Membership
    Organization: Governance Centre of Excellence
    Author: Governance Centre of Excellence     Date: October 20, 2013

    Generally speaking, not-for-profit corporations have members unless the corporation was established by specific legislation or as a special Act corporation and its governing legislation specifies the corporation has no members. There are some not-for-profit corporations that have shareholders. This is sometimes the case in sporting clubs, such as golf courses.

    Available formats:

    Doc
  • Members Rights and the Not for Profit Corporations Act

    Topic: Membership
    Organization: Iler Campbell LLP
    Author: Brian Iler     Date: 2013

    This one-hour webinar was presented by lawyer Brian Iler of Iler Campbell LLP in 2013, on behalf of the Ontario Non-Profit Housing Association. It gives information on how members’ rights will be affected.

    Disclaimer: In 2018, the Government of Ontario made some changes to the ONCA, including membership and voting rights. As a result, some of the information in this resource is out-of-date. For more information see here.

    Available formats:

  • Members’ Meetings 101: Avoiding Members’ Machinations

    Topic: Membership
    Organization: Imagine Canada
    Author: Jacqueline Demczur     Date: 2015

    This one-hour webinar was presented by lawyer Jacqueline Demczur of Carters LLP in 2015, on behalf of Imagine. It gives information on members’ meetings under the new rules.

    Available formats:

  • Membership is About Control

    Topic: Membership
    Organization: Drache Aptowitzer
    Author: Joel Secter     Date: 2013

    This June 2013 article outlines what to consider when drafting member arrangements in governance documents.

    Available formats:

  • Membership Meeting Nightmares to Avoid

    Topic: Directors & Membership
    Organization: Carters Professional Corporation
    Author: Theresa L.M. Man     Date: February 11, 2016

    This presentation covers: why you should hold meetings of members, and where to find rules for meetings, giving notice, where to hold the meeting, making decisions without meetings, and conduct during the meeting.

    Available formats:

    PDF
  • Membership structures

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This resource outlines the pros and cons of different membership structures in light of the ONCA’s changes to membership.

    Available formats:

  • Membership under the ONCA

    Topic: Membership
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This resource discusses the implications of member rights under the ONCA and gives advice on how to avoid problems.

    Available formats:

  • Membership under the ONCA

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This resource discusses the implications of member rights under the ONCA and gives advice on how to avoid problems.

    Available formats:

  • New rules for Ontario nonprofits – ONCA basics

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: 2013

    Recorded on November 05, 2013 -The Ontario government is modernizing the law that governs how nonprofit organizations operate. The new law is called Ontario’s Not-for-Profit Corporations Act (2010) or the ONCA. If your nonprofit organization is incorporated in Ontario, this webinar can help your board members or senior staff to prepare for the ONCA. The webinar briefly covers the following topics: why it’s important, what’s in the bylaws and articles, members and voting requirements for directors, requirements for public benefit, audits and financial review engagements, steps to prepare for the ONCA

    Available formats:

  • New T1044 Form – Non-Profit Organization (NPO) Information Return and Guide for Canadian non-profits

    Organization: Blumberg Segal LLP
    Author: Mark Blumberg     Date: November 25, 2010

    The CRA has revised its T4117 Income Tax Guide to the Non-Profit Organization (NPO) Information Return and the T1044 Form – Non-Profit Organization (NPO) Information Return.  If an organization is a registered charity under the Income Tax Act they would not have to complete the form.

    Available formats:

  • NFP Q&A: CRA’s Requirements On Keeping Records

    Topic: Audits and Financial Reviews
    Organization: Borden Ladner Gervais
    Author: Camille Jordaan     Date: Jan 15 2014

    Camille Jordaan provides a reminder of some of the record-keeping rules in terms of records of interest to the Canada Revenue Agency (“CRA”).

    Available formats:

  • NOT-FOR-PROFIT AND CHARITY INCORPORATION IN ONTARIO

    Topic: Directors
    Organization: Business Development Centre
    Date: 2017

    Once the corporation has received its Letters Patent, a number of essential steps are required to be initiated so that the directors may properly administer the affairs of the corporation.

    Available formats:

  • Not-for-Profit Corporations Act – MGCS home page

    Topic: General
    Organization: Ontario Ministry of Government and Consumer Services
    Author: Ontario Ministry of Consumer Services    

    The Ministry of Government and Consumer Services (MGCS) is the government body responsible for implementing the ONCA. This is the home page for their ONCA resources. In addition to the information on their webpage, you can request an electronic toolkit by emailing ONCAtools@ontario.ca. The kit includes newsletter and bulletin articles of varying lengths, Facebook posts, presentation slides, speaking points, presenter questions and answers and speaking points. MGCS advises that you may change fonts and layouts in the kit to fit your own communication style. However, to ensure a consistent message, wording should not be altered in any way.

    Available formats:

  • Not-for-Profit Corporations Act: Draft Organizational Bylaw

    Topic: General
    Organization: Ontario Ministry of Government and Consumer Services
    Author: Ontario Ministry of Consumer Services     Date: 2013

    Organizations can use this bylaw and the ONCA legislation to compare their current bylaws to the requirements of the ONCA. Organizations are not required to use the default bylaw. They can submit their own bylaw that meets the mandatory requirements of the ONCA

    Available formats:

  • Not-for-Profit Corporations Act: Transition Considerations

    Topic: General
    Organization: Ontario Ministry of Government and Consumer Services
    Author: Ontario Ministry of Consumer Services     Date: 2013

    The Ministry of Government and Consumer Services suggests areas that existing nonprofits will need to consider by the end of the three-year transition period after the ONCA comes into effect. This page contains questions and advice rather than a list of tasks or deadlines. It’s aimed at both member benefit and public service organizations.

    Available formats:

  • Not-for-Profit Incorporator’s Handbook

    Topic: General
    Organization: Ministry of the Attorney General
    Author: Ministry of Government Servics & Office of the Public Guardian and Trustee    

    This handbook is a summary of requirements for nonprofits under the current law, the Ontario Corporations Act (OCA). The handbook is produced by the Office of the Public Guardian and Trustee (PGT) of the Ontario Ministry of the Attorney General.

    Available formats:

    PDF
  • Not-for-profits, taxes and exemptions

    Topic: Directors
    Organization: Ontario Ministry of Government and Consumer Services
    Author: Ministry of Government and Consumer Services     Date: June 29, 2016

    Find out how income and property taxes, and exemptions, apply to your not-for-profit.

    Available formats:

  • Online channel for not-for-profits

    Topic: General & Registered Charities
    Organization: Service Ontario
    Author: Service Ontario     Date: September 2016

    This site, provided by the Ontario government, gathers links to information for nonprofits.   Topics include:

    • The laws
    • Funding and financial assistance
    • Research
    • News

    Available formats:

  • Ontario Not-for-profit Corporations Act (“ONCA”) Suitcase

    Topic: General
    Organization: Blumberg Segal LLP
    Author: Mark Blumberg     Date: 2013

    “We have tried to consolidate all the available information in one PDF document. For up to date information check the Ministry of Consumer Services website. One can search for words (usually Control F) throughout the document. This document may not be comprehensive and in the future may be updated. This document is current as of September 4, 2013.”

    Disclaimer: In 2018, the Government of Ontario made changes to the laws that apply to nonprofits as well as the ONCA. As  a result, some information in this resource is out of date. To learn more see here.

    Available formats:

    PDF
  • Ontario Not-For-Profit Corporations Act – ONN page

    Topic: General
    Organization: Ontario Nonprofit Network
    Author: Ontario Nonprofit Network     Date: 2013

    Ontario Nonprofit Network (ONN) has offered information on the ONCA since 2007. Their site includes a history of consultations on the legislation and efforts to amend it. The ONN site also provides case examples of how different aspects of the ONCA will affect nonprofit groups.

    Available formats:

  • Opportunity Knocks

    Topic: General
    Organization: Blumberg Segal LLP
    Author: Mark Blumberg     Date: 2013

    In this short article, lawyer Mark Blumberg explains 11 different ways to prepare now for the ONCA. This article appeared on the Ontario Trillium Foundation’s Sector in Conversation website in February 2013.

    Available formats:

  • Optional bylaw rules

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This section explains some optional rules in Ontario’s Not-for-Profit Corporation Act, 2010 (ONCA) that relate to directors, members, and meetings. If you don’t mention these issues in your articles or bylaws, the ONCA will not impose a default rule.

    Available formats:

  • Organismes sans but lucratif – impôts et exemptions

    Topic: Directors
    Organization: Ministère des Services gouvernementaux et des Services aux consommateurs de l'Ontario
    Author: Ministère des Services gouvernementaux et des Services aux consommateurs de l'Ontario     Date: 29 Juin 2016

    Impôt sur le revenu, impôt foncier et exemptions s’appliquant aux organismes sans but lucratif.

    Available formats:

  • Payment of Director Fees – Ontario Non Share Capital Corporations

    Topic: Directors
    Organization: Miller Thomson LLP
    Author: Hugh Kelly     Date: Summer 2001

    This brief newsletter article (scroll down to p.3) answers the question of whether directors of nonprofit corporations that are not charities can be paid. The answer may surprise you!

    Disclaimer: In 2018, the Government of Ontario changed the rules around the paying directors of charities. To learn more see here.

    Available formats:

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  • Plaintes relatives aux organismes de bienfaisance

    Topic: Audits and Financial Reviews
    Organization: Ministère du Procureur général
    Author: Bureau du Tuteur et curateur public     Date: July 2017

    Du bénévolat aux organismes communautaires en passant par les dons aux causes de bienfaisance, la population ontarienne contribue généreusement aux organismes de bienfaisance. Les gens se préoccupent parfois de la manière dont un organisme de bienfaisance utilise ses biens. Ce guide vise à expliquer comment formuler une plainte concernant une éventuelle mauvaise utilisation des biens aux fins de bienfaisance.

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  • Pre-Meeting Fundamentals for Ontario Not-For-Profit Corporations

    Topic: Directors & Membership
    Organization: Torkin Manes LLP
    Author: Dianne Hajdasz & Linda J. Godel     Date: March 2016

    Not-for-profit corporations (“NFPs”) are required to hold various member
    and director meetings during the course of a year. This article will review
    different issues that NFPs must consider in preparation for these meetings.

    Available formats:

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  • Preparing for and Surviving a CRA Audit

    Topic: Audits and Financial Reviews
    Organization: Carters Professional Corporation & Imagine Canada
    Author: Terrance S. Carter     Date: 2015

    Terrance S. Carter and Imagine Canada host a one hour webinar on this not to be missed topic about how to prepare for and “live to tell the tale” of a CRA audit. Learn about why you should be concerned, what is involved in the CRA audit process, how to prepare for an audit, and what issues can arise during an audit that you need to be aware of before the CRA auditor comes to call. Carters Professional Corporation is a Participating Sponsor of Charity Tax Tools, making all Charity Tax Tools webinars accessible to organizations across Canada.

    Available formats:

  • Request copies of corporate documents

    Topic: General
    Organization: Corporations Canada
    Author: Corporations Canada     Date: February 11, 2016

    This page contains a list of documents that non-profit corporations file with Corporations Canada, and how to request them.

    Available formats:

  • Retaining Books & Records

    Topic: Registered Charities
    Organization: Imagine Canada
    Author: Imagine Canada     Date: Jul 2017

    There are three types of books and records a charity needs to keep:  governance documents, financial information, and source documents.  All charities must keep and safeguard their books and records in either English or French. These books and records must be available to the Canada Revenue Agency (CRA).  Failing to maintain adequate books and records can result in fines, penalties or revocation of your charitable status.  See the CRA document Keeping Records for more detailed information.

    Available formats:

  • Sample bylaw with options

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    You can use this tool to adapt the Ministry of Consumer Service’s sample by-law to meet your corporation’s needs.

    Available formats:

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  • Shared Platform Guidebook

    Topic: General
    Organization: Ontario Nonprofit Network
    Author: Ontario Nonprofit Network     Date: March 3, 2016

    The purpose of the guidebook is to assist charities and nonprofit organizations to integrate emergent and innovative community projects into their operational framework and governance. Working with our communities and adapting to meet changing needs is essential for the renewal of our sector.

    Available formats:

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  • Social enterprise in Canada: Structural options

    Topic: General
    Organization: MaRS
    Author: Andrew Valentine & Susan M. Manwaring     Date: April 17, 2012

    This article will consider various structural options for social enterprise from the perspective of a social entrepreneur contemplating a new social venture. It will address the issues that should be considered before deciding upon a structure, and will then describe available structures and how different
    structures will suit different combinations of priorities.

    Available formats:

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  • Special Act Corporations and the ONCA

    Topic: General
    Organization: Mason Bennett Johncox Professional Corporation
    Author: Anna Naud     Date: May 2014

    This article, updated in April 2014, answers questions on how the ONCA relates to organizations that are incorporated under Special Acts.  The author offers three tips: determine whether your organization is a Special Act Corporation; review your organization’s Special Act to determine the current application of Ontario’s Corporations Act; determine whether your organization’s Special Act requires amendments.

    Available formats:

  • Starting an Organization

    Topic: Registered Charities
    Organization: Imagine Canada
    Author: Imagine Canada     Date: July 2017

    This page includes key questions to ask yourself when thinking about starting a charity.

    Available formats:

  • The ABCs of Amending Corporate Bylaws

    Topic: General
    Organization: Iler Campbell LLP
    Author: Shelina Ali     Date: 2012

    This 16-page handout is from a presentation by lawyer Shelina Ali of Iler Campbell LLP in 2012, on behalf of the Ontario Non-Profit Housing Association. The presentation includes tips and a case study with steps on how an organization should prepare to change its bylaws.

    Available formats:

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  • The basics: What to do and when

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This resource will tell you what your organization needs to have ready for the ONCA and when you will need it.

    Available formats:

  • The Charity Start-up Toolbox

    Topic: Directors
    Organization: Pro Bono Ontario
    Author: Pro Bono Ontario     Date: Jul 2017

    The Charity Start-Up Toolbox is an online, self-help service designed for non-profits and charities that are seeking nonprofit incorporation, charitable status registration, or both. The Toolbox provides information and resources to help an organization complete the necessary application documents required for incorporation or charity registration.

    Available formats:

  • The details: What’s changing and how to comply

    Topic: General
    Organization: CLEO (Community Legal Education Ontario)
    Author: CLEO (Community Legal Education Ontario)     Date: May 2014

    This resource gives the basics of what is changing with the ONCA and what organizations need to know to comply.

    Available formats:

  • The In’s and Out’s of the CNCA and the ONCA for Churches

    Topic: General
    Organization: Carters Professional Corporation
    Author: Terrance S. Carter     Date: 2013

    This seminar was presented to the Canadian Baptists of Ontario and Quebec on June 15, 2013. It includes information of interest to religious corporations and details on member rights and remedies.\

    Disclaimer: In 2018, the Government of Ontario made changes to the ONCA. As a result, some of the information in this resource is out of date. To learn more see here.

    Available formats:

  • The New Ontario Not-for-Profit Corporations Act – questions for directors to ask

    Topic: Directors & General
    Organization: Chartered Professional Accountants Canada & Torkin Manes LLP
    Author: Linda J. Godel     Date: 2013

    Lawyer Linda J. Godel of law firm Torkins Manes LLP prepared this eight-page article for the Chartered Accountants of Canada in June 2013. The article summarizes key areas of the ONCA and suggests questions and actions for directors to consider as they prepare.

    Disclaimer: In 2018, the Government of Ontario made changes to the ONCA, including membership and voting rights. As a result, some of the information in this resource is out-of-date. Learn more here.

    Available formats:

    PDF
  • The Purpose and Effect of a Realistic Quorum

    Topic: Directors
    Organization: Miller Thomson LLP
    Author: Brenda Taylor     Date: October 2006

    When preparing or reviewing by-laws, reviewing corporate records or providing guidance to not-for-profit and charities, the following questions are frequently asked: what are the statutory requirements? what are our recommendations? what do we do if quorum is not met at any meeting?

    The following are sample statutory requirements (scroll down to p.5)

     

    Available formats:

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  • Why Do We Need Members? We Have a Board…

    Topic: Membership
    Organization: Miller Thomson LLP
    Author: Robert Hayhoe     Date: June 17 2016

    Our incorporated charity and non-profit clients often wonder why they need members. The short answer is that all Canadian non-profit corporate statutes of general application require members.

    Available formats:

  • Why Jurisdiction Matters to Corporate Finances: CNCA vs. ONCA

    Topic: Audits and Financial Reviews
    Organization: Drache Aptowitzer
    Author: Alexandra Tzannidakis     Date: 2013

    This February 2013 article focuses on audit and financial review provisions in the Canada Not-for-Profit Corporations Act (CNCA) and the ONCA. CNCA applies to corporations that are incorporated federally.

    Available formats:

  • Why Shouldn’t All Our Meetings be In-Camera?

    Topic: Directors
    Organization: Miller Thomson LLP
    Author: Hugh Kelly     Date: September 2006

    With the growing, and now almost universal, awareness that the directors are and must be accountable for their actions, comes the desirability of making sure that directors’ meetings are open and welcoming to any who chose to attend. This in turn calls for a reasoned articulation as to what are acceptable reasons for excluding others from such meetings, that is, conducting private or in camera meetings.

    Available formats:

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