TL;DR: To start a CRA-registered charity as a BC society in Victoria, you incorporate under the Societies Act with at least three directors (one ordinarily resident in BC) and at least one member, then apply online to CRA's Charities Directorate through My Business Account or Represent a Client under ITA s. 149.1(1) — not by mail. Budget 4–7 months total and $130–$2,130 CAD depending on whether you use professional help.
Victoria's charitable sector is active and well-supported, with strong volunteer participation and a compact community that makes it easier to build local partnerships. Whether your focus is housing, environmental work, education, or another public-benefit purpose, starting a charity here means clearing two separate hurdles: provincial incorporation and federal charitable registration.
CRA registers charities under s. 149.1(1) of the Income Tax Act using four recognized charitable heads, confirmed by the Supreme Court of Canada in Vancouver Society of Immigrant and Visible Minority Women v. M.N.R. [1999] 1 S.C.R. 10: relief of poverty, advancement of education, advancement of religion, and other purposes beneficial to the community in a way the law regards as charitable. Your organization's purposes — not just its activities — must fall exclusively within these categories; private recreation, member-only benefit, and partisan political activity as a primary purpose don't qualify.
Most Victoria charities incorporate provincially as a BC society before applying to CRA, though if you're weighing this against other structures, our overview on charity lawyers serving Vancouver and British Columbia covers the regional considerations in more depth.
Members: You need at least one member to incorporate — not five. Most founding groups still start with a small board for practical governance reasons, but the Act itself sets no minimum beyond one. Where a society applies for charity registration, a minimum of 3 directors are required.
Directors: Under s. 40 of the Societies Act, SBC 2015, c. 18, a society must have at least three directors, and at least one director must be ordinarily resident in British Columbia. There's no maximum, and no requirement that any other director be a Canadian resident or citizen — only that single B.C.-resident condition applies.
Two qualifications worth knowing before you build your board:
Individual director qualifications (s. 44): each director must be 18 or older, not found by a court incapable of managing their own affairs, not an undischarged bankrupt, and free of any conviction for an offence connected with promoting, forming, or managing a corporation or unincorporated entity, or an offence involving fraud. Sixteen- and seventeen-year-olds may serve if your bylaws permit it and a majority of the board is 18 or over (s. 10, Societies Regulation). Bylaws can add further qualifications, and a director who stops meeting them must resign promptly.
A note on "ordinarily resident": the term isn't defined in the Act. In practice this is assessed under the common-law/Thomson v. MNR factual-connection test — a mailing address alone isn't enough to establish residency. If your one B.C. director is your only anchor to the province, it's worth documenting the basis for their residency status.
Registered office: Your society must maintain a registered office address in BC.
If your charity plans to operate across multiple provinces from the outset, federal incorporation under the Canada Not-for-profit Corporations Act is a genuine alternative — it avoids later extra-provincial filings but adds an annual federal return on top of CRA compliance, a trade-off covered in more depth in our guide for US charities moving to Canada. Federal incorporation runs roughly $200 CAD online (name search is now integrated into the online filing rather than billed as a separate NUANS line item — confirm whether you're filing as a numbered or named entity, as this affects the process) and typically takes 7–14 business days.
Your constitution and bylaws must align with the Societies Act and CRA's registration requirements, and should cover your charitable purposes, membership rules, meeting procedures, financial policies, and director roles — templates and checklists are available through our charity and nonprofit forms library. Two provisions CRA checks closely: an explicit prohibition on distributing profit to members or directors, and a dissolution clause requiring remaining assets to go to another qualified donee.
Once incorporated, apply to CRA's Charities Directorate. The Application to Register a Charity is completed and submitted online, through My Business Account (for the organization) or Represent a Client (for an authorized representative). CRA no longer offers paper-only intake for initial applications, and its fax line was discontinued April 1, 2026. You'll need your governing documents, Certificate of Incorporation, detailed activity descriptions, and projected budgets for your first two years.
CRA's Charities Directorate is actively digitizing its services, so confirm the current submission channel at the time you file.
CRA's review typically runs several months and can extend longer if it requests clarification. Once approved, you'll receive a 9-digit charitable registration number ending in RR0001, an effective registration date, and an official notification letter.
CRA charity registration itself carries no filing fee. Ongoing BC costs include a $25 annual society report (Form 11) plus routine accounting.
Victoria Foundation and Volunteer Victoria both support new charities with grants, capacity-building, and volunteer connections; United Way of Greater Victoria offers additional funding and collaborative programs. For BC Registry matters, contact BC Registry Services at 1-877-526-1526; for CRA charity questions, contact the Charities Directorate at 1-800-267-2384.
Typically 4–7 months total: BC incorporation completes in 1–3 business days, but CRA's charity review runs 3–6 months and can extend longer if additional information is requested.
It's legally possible to incorporate and register without one, but governing-document and application errors are the leading cause of CRA delays and rejections, so most founders find professional review worthwhile.
A BC Society is a corporate structure under the Societies Act; not all societies are charities. A registered charity is a society (or other qualifying entity) that CRA has separately approved to operate for exclusively charitable purposes under the Income Tax Act, which is what allows it to issue tax receipts.
At least three, all individuals — and at least one must be ordinarily resident in British Columbia (Societies Act, s. 40). There's no maximum, and no requirement for any other director to be a Canadian resident or citizen.
It's submitted online, through My Business Account or Represent a Client. CRA's fax line was discontinued April 1, 2026, and paper-only intake for initial applications is not the current process.
Just one. The Societies Act sets no higher minimum, though most founding groups involve more for practical governance reasons.
The material provided on this website is for information purposes only.. You should not act or abstain from acting based upon such information without first consulting a Charity Lawyer. We do not warrant the accuracy or completeness of any information on this site. E-mail contact with anyone at B.I.G. Charity Law Group Professional Corporation is not intended to create, and receipt will not constitute, a solicitor-client relationship. Solicitor client relationship will only be created after we have reviewed your case or particulars, decided to accept your case and entered into a written retainer agreement or retainer letter with you.

DOV GOLDBERG, J.D. is a lawyer at B.I.G. Charity Law Group and has dedicated his career exclusively to Charity and Not-for-Profit Law for over a decade. Dov guides charities, foundations, and non-profit organizations through every stage of the registration process, offering practical legal advice with a focus on compliance, governance, and long-term success. Known for his hands-on approach and deep knowledge of CRA requirements, Dov is committed to helping clients build strong, sustainable, and legally sound organizations.