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ARTICLE · 01 OCTOBER 2014

CRA Sends CNCA Notices

Miller Thomson
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The Canada Corporations Act has been repealed and replaced by the Canada Not-for-Profit Corporations Act.

CanadaCorporate/Commercial Law
Robert Hayhoe
Robert Hayhoe
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As we hope you know from reading previous issues, the Canada Corporations Act has been repealed and replaced by the Canada Not-for-Profit Corporations Act (CNCA). All organizations incorporated under the Canada Corporations Act need to continue formally into the new statute prior to October 17th of this year or risk being dissolved.

Continuing into the CNCA requires the filing of articles of continuance and new bylaws. While Industry Canada remains the corporate regulator, the Canada Revenue Agency (CRA) has started to send out notices to registered charities reminding them to continue. Unfortunately, CRA has been sending these notices not just to charities that need to continue, but also to charities that have already continued or are not incorporated under the Canada Corporations Act and therefore do not need to continue.

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