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File financial statements and public accountant's report

This applies only to "soliciting" not-for-profit corporations, which are generally those that receive public donations and/or government grants in excess of $10,000 in a single financial year. Corporations Canada makes the financial documents of soliciting not-for-profit corporations available to the public. You are required to send financial documents every year.

Obligations Who Soliciting not-for-profit corporations

What Filing copies of financial statements and reports of a public accountant, if any

When Not less than 21 days before each annual meeting of members or as soon as possible after a written resolution is signed

How File through the Online Filing Centre

Fee Free

Keep your articles up to date

Your articles set out basic information about your not-for-profit corporation which is then made available to the public through the Corporations Canada website. You are required to amend your articles if you make changes to the following:

the corporation's name;

the province or territory in which your registered office is located;

the fixed, minimum or maximum number of directors;

the classes, or regional or other groups, of members;

the restrictions on the activities the not-for-profit corporation may carry on;

the statement of the purpose of the not-for-profit corporation;

the statement regarding the distribution of property remaining on liquidation; and

any other provision included in your articles.

Obligations What Filing Articles of Amendment

When As soon as the amendment has been adopted by members

How File through the Online Filing Centre

Fee See Services, fees and processing times

Note

Amendments to articles become effective on the date shown on the Certificate of Amendment that you receive from Corporations Canada.

Send copies of by-laws

By-laws set out valuable information about your not-for-profit corporation. Corporations Canada does not review your by-laws but does make them available to the public. In most cases, a by-law is created, changed or repealed by the directors of the corporation and then submitted to the members for confirmation. You are required to send copies of:

all new by-laws;

any changes to by-laws; and

any repeal of by-laws.

Obligations What Sending copies of by-laws and by-law amendments

When Within 12 months of confirmation by members

How File through the Online Filing Centre

Fee Free

Note

These obligations are all required by the NFP Act. Any not-for-profit corporation that defaults for a period of one year in sending any fee, notice or document required by the NFP Act could be dissolved. Dissolution terminates the existence of a corporation and can have serious legal repercussions, particularly if the corporation is a registered charity under the Income Tax Act.

Related information

Corporate records and filing obligations