Ontario
Government of Ontario. Charitable Gifts Act. Retrieved November
9, 2004 from http://www.e-laws.gov.on.ca/DBLaws/Archives/20040101/Statutes/English/90c08_e.htm
Government of Ontario. Charities Accounting Act, R.S.O. 1990,
c. C.10. Retrieved November 9, 2004 from http://www.e-laws.gov.on.ca/DBLaws/Archives/20040101/Statutes/English/90c10_e.htm
Government of Ontario. Charitable Institutions Act - R.R.O. 1990,
Reg. 69. Retrieved November 9, 2004 from http://www.e-laws.gov.on.ca/DBLaws/Archives/20040101/Statutes/English/90c09_e.htm
Government of Ontario. Corporations Act, R.S.O. 1990, c. C.38.
Retrieved November 9, 2004 from http://www.e-laws.gov.on.ca/DBLaws/Archives/20040101/Statutes/English/90c38_e.htm
Portions of the Corporations Tax Act and the Corporations
Information Act also apply charities and non-profits in Ontario.
Ontario Ministry of the Attorney General. Office of the Public Guardian
and Trustee. Charitable Properties Program. Retrieved November
8, 2004 from http://www.attorneygeneral.jus.gov.on.ca/english/family/pgt/charbullet/
In Ontario, the Public Guardian and Trustee is responsible for
the use of charitable property. The Public Guardian and Trustee
works with charities to help them deal with the problems (i.e.,
improper investments, improper use of donated property) they encounter.
The Public Guardian and Trustee can also inquire into complaints
about charities and can protect the public's interest in how charities
raise and use their money. The Office of the Public Guardian and
Trustee has also published a number of information bulletins for
people who use, run, or donate to charities. These seven bulletins
are available from this webpage.
Ontario Ministry of the Attorney General. Office of the Public Guardian
and Trustee. (2004). Not for Profit Incorporator's Handbook.
Retrieved October 25, 2004 from http://www.attorneygeneral.jus.gov.on.ca/english/family/pgt/nfpinc/default.asp
The purpose of this Handbook is to provide both the layman and
the professional with some general information on the nature of
a non-profit corporation and guidelines on how to incorporate. This
Handbook has been prepared jointly by the Companies Branch of the
Ministry of Consumer and Business Services and the Office of the
Public Guardian and Trustee for Ontario, Charitable Property Division.
Ontario Ministry of the Attorney General. Office of the Public Guardian
and Trustee. (2004). Not for Profit Incorporator's Handbook -
Charities. Retrieved October 21, 2004 from http://www.attorneygeneral.jus.gov.on.ca/english/family/pgt/nfpinc/charities.asp
This document from the Not for Profit Incorporator's Handbook webpage
provides information for charity organizations including: incorporating
a charity; applying for Letters Patent; amalgamation; and registering
with Revenue Canada.
Government Resources: 