Provincial and Federal Legislation

Introduction

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.

Compliance

Registered charities must comply with the requirements of the:

• Income Tax Act;

and

• Provincial legislation on registering and maintaining a charity’s organization’s legal status and other legal issues such as fundraising.

Alberta

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

Notice

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.