Just as there is no single legal definition of non-profit,
so too is there no single regulator for non-profit organizations.
All levels of government have the authority to pass laws or bylaws
relating to non-profit activity. So, the federal government under
its income tax authority regulates non-profits and charities
under the Income Tax Act for tax exemption and under the
Excise Act for goods and services tax. At the provincial
level, many provinces have special rules for property taxation
for non-profits. And at the municipal level, towns and cities
license non-profit activity.
