GOVERNMENT
RESOURCES: Federal
Canada Business. Business Start-Up Assistant. (2004). Not-for-Profit.
Retrieved November 22, 2006 from http://bsa.cbsc.org/gol/bsa/site.nsf/en/su06561.html
This government website is organized by province. The site relates
specifically to starting up a non-profit business in Canada and provides
reliable information on incorporation, taxation, registration, management
and governance, funding and fundraising and much more. This website
is also available in French.
Canada Revenue Agency. Charities Directorate. Retrieved October
6, 2004 from http://www.cra-arc.gc.ca/tax/charities/menu-e.html
The Canada Revenue Agency (CRA) registers qualifying organizations
as charities, gives technical advice on operating a charity, and handles
audit and compliance activities. Registered charities are required
to file an annual return with the CRA, a portion of which is available
to the public, and must meet certain requirements of the Income
Tax Act concerning their expenditures and activities. Visitors
to the website can also search the listing of Canadian Registered
Charities. This website is also available in French.
Canada Revenue Agency. Registered Charities Newsletters. Retrieved
October 19, 2004 from http://www.cra-arc.gc.ca/tax/charities/newsletters-e.html
These newsletters are available from the Canada Revenue Agency website
and are published regularly in both French and English and in an electronic
format. Newsletters from 1991 to the present are available online
and can be downloaded either as a PDF or HTML document.
Canada Revenue Agency. Tax topics: Charities. Retrieved October
21, 2004 from http://www.cra-arc.gc.ca/formspubs/topics/charities-e.html
This webpage was produced by the Canada Revenue Agency and last updated
September 2003. The guides and forms on this page help organizations
become registered charities; operate day-to-day; and keep their registered
status. They have tried to simplify the rules. These guides are also
available in French.
Corporate and Insolvency Law Policy Directorate, Policy Sector, Industry
Canada. (2002, March). Reform of the Canada Corporations Act: discussion
issues for a new Not-for-Profit Corporations Act. Retrieved October
19, 2004 from the Strategis: Canada's Business and Consumer Website:
http://strategis.ic.gc.ca/pics/cl/optionfinal_en_ed.pdf
This paper accompanies a separate draft framework setting out Industry
Canada’s proposals for a new Not-for-Profit Corporations Act.
Highlighting certain topics in greater detail, it presents readers
with a variety of options on a series of issues. The issues contained
in this paper and the proposals contained in the draft framework are
not in any sense government or even departmental policy. Rather, they
are ideas that have come about largely through preliminary discussions
with stakeholders across the country. This paper and the consultations
that will follow, are intended to solicit further views on how the
Canada Corporations Act, Part II can be improved.
Government of Canada. Income Tax Act. Retrieved November 15,
2004 from http://laws.justice.gc.ca/en/I-3.3/index.html
Industry Canada. Corporate and Insolvency Law Policy. (2004). Corporate
Not-For-Profit Law. Retrieved November 5, 2004 from http://strategis.ic.gc.ca/epic/internet/incilp-pdci.nsf/en/h_cl00020e.html
The Corporate and Insolvency Law Policy Directorate is responsible
for the legislative policy development and review of a number of Canada's
business framework statutes in the insolvency and corporate areas.
These include the Canada Corporations Act, Part II, (sections
153 to 157.1(3)) which allows the incorporation of non-profit corporations
at the federal level. The site for Corporate Not-For-Profit Law provides
links to a number of research papers and background information which
include: The Primer for Directors of Not-for-Profit Corporations
(Rights, Duties and Practices); Framework and Discussion
Issues Papers and Backgrounders for the Reform of the Canada
Corporations Act.
Industry Canada. Corporations Canada. (2004). Not-for-Profit Organizations
(Canada Corporations Act Part II). Retrieved November 5, 2004 from
http://strategis.ic.gc.ca/epic/internet/incd-dgc.nsf/en/h_cs02145e.html
This section of the Industry Canada website provides information
about corporations without share capital. Included in this section
are forms, information kits, policies, the Corporations Canada fee
schedule, legislation and other related documents. The website is
available in French and English.
Office of the Privacy Commissioner of Canada. (2004). The Application
of the Personal Information Protection and Electronic Documents Act
to Charitable and Non-Profit Organizations. Retrieved October 4,
2004 from http://www.privcom.gc.ca/fs-fi/02_05_d_19_e.asp
This fact sheet is available from the Office of the Privacy Commissioner
of Canada website and deals with the application of the Personal
Information Protection and Electronic Documents Act (PIPEDA)
to charities, non-profit organizations, associations and other similar
organizations. In particular, many organizations and individuals want
to know how the Act applies to fundraising and other activities such
as mailing information to previous donors or members.
Public Safety and Emergency Preparedness Canada. (2002). Charities
Registration (Security Information) Act. Retrieved November 4,
2004 from http://www.psepc-sppcc.gc.ca/national_security/counter-terrorism/Charities_e.asp
This webpage is available in both French and English and provides
information about the Charities Registration (Security Information)
Act. The legislation is designed to support Canada’s national
security objectives, and preserve the integrity of Canada’s registered
charities system by preventing organizations that support terrorist
activities from obtaining registered charity status. The site also
provides relevant excerpts relating to the Act itself.
Government Resources: 