Is your non-profit organization (NPO), charity or public institution federally incorporated under the Canada Corporations Act?

If so, you need to apply for a Certificate of Continuance by October 17, 2014, in order to transition to the Canada Not-for-profit Corporations Act (NFP Act). NPOs, charities and public institutions that are currently incorporated under Part II of the Canada Corporations Act need to apply for a certificate of continuance under the new NFP Act by October 17, 2014.

After that date, NPOs, charities and public institutions that have not continued will have their corporate status dissolved by Corporations Canada. Once an NPO, charity or public institution’s corporate status is dissolved, it ceases to exist as a legal entity. Where the corporation is a registered charity, the Canada Revenue Agency (CRA) will take steps to revoke the charity’s registration under the Income Tax Act. In addition, as a result of a change in legal status, an NPO, charity or public institution’s GST/HST registration status will change and the tax status of supplies and entitlements to recover GST/HST paid on purchases and expenses could change.

For more information on the transition to the new NFP Act for charities and public institutions, go to Transition to the Canada Not-for-profit Corporations Act (NFP Act) on the CRA website For information for NPOs, go to Industry Canada’s Transition Guide found on Industry Canada’s website at www.ic.gc.ca.