Charity FAQs

Checklist of Annual Obligations under the Canada Not-for-Profit Corporations Act (NFP Act)

Q. Thank you for your assistance with incorporating our Not-for-Profit. I still can't believe you registered our NPO in just 5 hours! My question is, where do we go from here? Do you have some type of checklist for our yearly duties that we need to do to keep our non-profit in compliance with the law?

A. As a federally incorporated not-for-profit organization in Canada, you are required to fulfill several annual obligations to comply with the Canada Not-for-Profit Corporations Act (NFP Act). These include:

  1. File an Annual Return
    • When: Within 60 days after your corporation’s anniversary date (the date it was incorporated).
    • How: Submit your return online through the Online Filing Centre.
  2. File Tax Return
    • When: No later than six months after the end of your fiscal period. For example, if you fiscal year ends December 31, the deadline is June 30 the following year.
    • How: File the return as required by the Canada Revenue Agency.
  3. Update Registered Office Address
    • When: As soon as the address changes.
    • How: Report the change online through the Online Filing Centre.
  4. Report Changes in Directors
    • When: Within 15 days of a new director being appointed, a director resigning, or a director's address changing.
    • How: File the changes online through the Online Filing Centre.
  5. Submit Financial Statements and Accountant’s Report (For Soliciting Corporations Only)
    • When: At least 21 days before your annual members’ meeting.
    • How: File the documents online through the Online Filing Centre.
  6. Update Your Articles
    • When: As soon as any major changes (like your corporation's name or number of directors) are approved by members.
    • How: Submit the amendments online through the Online Filing Centre.
  7. Send Copies of By-laws
    • When: Within 12 months of members confirming any new by-laws or changes.
    • How: File them online through the Online Filing Centre.

Failure to meet these obligations could result in the dissolution of the corporation, leading to significant legal consequences, particularly for registered charities under the Income Tax Act.

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