This module briefly describes the need for registered charities to comply with both the Income Tax Act administered by Canada Revenue Agency (CRA) and the provincial legislation applicable to non-profit organizations and charities.
Registered charities must comply with the requirements of the:
- Income Tax Act;
- Provincial legislation on registering and maintaining a charity’s organization’s legal status and other legal issues such as fundraising.
If an organization is provincially incorporated, it must meet certain requirements under its incorporating statute.
For example, in Alberta:
- information on incorporating as a non-profit company is available at www.alberta.ca/Incorporate-non-profit-company.aspx
- information on incorporating as a society is available at www.alberta.ca/incorporate-a-society.aspx
Information in this module is provided for general educational purposes and not as legal or accounting advice. Consult a lawyer or accountant for professional advice.
Information is accurate as of 2019.
For changes after this date, consult Canada Revenue Agency.