The purpose of this bibliography is to draw together various web resources about charity law and regulation in Canada. The bibliography was originally published in 2004 as part of the Canada Revenue Agency’s Engagement Strategy which endeavoured to improve the confidence of both the public and the charitable sector in the way the sector is regulated.

The second edition of the annotated bibliography has been made possible by a financial contribution from the Canada Revenue Agency. Ninety-two (92) new entries have been added to the bibliography. The second edition of the bibliography presents updated and new resources, and focuses on ten topic areas as they relate to charity law in Canada. Specifically, three topic areas of focus relating to: books and records, fundraising, and receipting.

The bibliography identifies existing web resources that provide information about the law governing charities in Canada at both the federal and provincial levels. It identifies the key Canadian agencies that use the web to provide information about charity law and regulation. The second edition reflects the growth in variety and availability of online resources regarding charity and non-profit law from 2004 to 2008.

Provinces in Canada have jurisdiction over charities and every province has legislation affecting charities. The responsibility for overseeing charities and dealing with issues that arise relating to the operation of charities or gifts to charities rests with the Attorney-General in each province.¹

The Canada Revenue Agency (CRA) however, decides whether an organization will be registered for Federal Income Tax Act purposes and can therefore issue charitable tax receipts. An organization can run on a non-profit basis without registering as a Registered Charity with the CRA – it need only follow the applicable provincial legislation.

The bibliography is organized into four main sections:

1. Key Websites:
The first section lists the websites of those government departments, sector participants and public legal education organizations that provide a significant amount of electronic information about charity law. These websites reflect what could be considered some of the best charity and non-profit law resources in Canada.

2. Government Resources:
The second section contains an annotated list of selected provincial and federal government resources, organized geographically from west to east. The section includes websites containing the primary legislation related to non-profit and charity regulation for each province. However, in each province there are sections within other Acts that may be applicable to a particular charity, depending upon its mandate. For instance, in Ontario, the Donation of Food Act may be relevant to some charities. Not all these specific Acts have been included.

3. Major Topic Lists:
The third section contains 10 different topic areas (including the three major areas of focus for the Enhancing Voluntary Compliance project). These topics focus on charity law in Canada in the following specific subject areas:

4. Alphabetical List:
The fourth section contains the complete bibliographical list of websites and documents considered to be the major sources of information as of the date of this bibliography. This list is arranged alphabetically by author or organization. Each citation includes an abstract describing the web resource. The resources have been developed by a wide range of organizations and agencies, including federal and provincial governments, non-profit organizations, and private firms.

Online Database
The online version of this second edition has a newly created database complete with search capabilities and improved access to the major topic lists. The online records also enable the user to scan for specific types of information by way of icon markers. These icons will be placed beside certain citations to indicate the following characteristics of the record: