CRA Sends CNCA Notices

September 30, 2014 | Robert B. Hayhoe

As we hope you know from reading previous issues, the Canada Corporations Act has been repealed and replaced by the Canada Not-for-Profit Corporations Act (CNCA).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.

If your organization received a CRA notice suggesting continuance is needed, confirm this is the case.

While the CNCA provides for dissolution of corporations that have not continued, we expect Industry Canada will delay issuing Notices of Continuance. If your organization has not continued, please contact us – we would be pleased to assist with your continuance.  


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