{"id":6323,"date":"2023-02-28T14:24:32","date_gmt":"2023-02-28T19:24:32","guid":{"rendered":"https:\/\/www.millerthomson.com\/amending-statements-purpose-special-considerations-ontario-charities\/"},"modified":"2026-05-19T15:10:34","modified_gmt":"2026-05-19T19:10:34","slug":"amending-statements-purpose-special-considerations-ontario-charities","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/social-impact\/amending-statements-purpose-special-considerations-ontario-charities\/","title":{"rendered":"Amending statements of purpose: Special considerations for Ontario charities"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">When purposes need to be amended<\/h2>\n\n\n\n<p>The Ontario <em>Not-for-Profit Corporations Act, 2010<\/em> (\u201c<strong>ONCA<\/strong>\u201d) was proclaimed into law on October 19, 2021. The ONCA replaces Part III of the Ontario <em>Corporations Act<\/em> and significantly modernizes the legislation that governs non-share capital corporations incorporated in the Province of Ontario. The ONCA provides for a three-year transition period, which ends on October 19, 2024. Subject to limited exceptions, corporations governed by the ONCA should bring their governing documents into compliance with the ONCA by this date.<\/p>\n\n\n\n<p>Many charities that are organized as Ontario non-share capital corporations have already started the transition process to become compliant under the ONCA. As part of this process, these charitable corporations must review their governing documents to determine the scope of any required amendments. For many charitable corporations, this is the first time that their current leadership and directors have read the actual text of the corporation\u2019s Letters Patent and Supplementary Letters Patent, as applicable. Sometimes the results have been surprising for these organizations.<\/p>\n\n\n\n<p>For instance, some charitable corporations have discovered that the purposes listed in their Letters Patent or Supplementary Letters Patent do not reflect the charity\u2019s actual activities. Others have discovered that their purposes need to be amended to reflect social changes regarding the use of certain terminology. While others have discovered smaller discrepancies in their purposes relating to the names of listed charities that have changed since Letters Patent were filed years prior. To amend their purposes as part of the ONCA transition process, charitable corporations are required to file <a href=\"https:\/\/www.forms.ssb.gov.on.ca\/mbs\/ssb\/forms\/ssbforms.nsf\/FormDetail?OpenForm&amp;ACT=RDR&amp;TAB=PROFILE&amp;SRCH=&amp;ENV=WWE&amp;TIT=articles+of+amendment&amp;NO=5271E\" target=\"_blank\" rel=\"noopener\">Articles of Amendment<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Application of the \u201cAfter Acquired\u201d clause<\/h2>\n\n\n\n<p>The Articles of Amendment (Form 5271E) asks two questions for charitable corporations that are amending their purposes. The first asks about whether the charitable corporation is a charity or will be operating as a charity. If the answer to this first question is yes, then the second question asks the charitable corporation if it has obtained written consent from the Office of the Public Guardian and Trustee of Ontario (\u201c<strong>PGT<\/strong>\u201d) to <strong>not<\/strong> include an \u201cAfter Acquired\u201d clause. The reference to the \u201cAfter Acquired\u201d clause comes from the requirements outlined in the ONCA\u2019s <a href=\"https:\/\/www.ontario.ca\/laws\/regulation\/210394#BK26\" target=\"_blank\" rel=\"noopener\">Names and Filings regulation<\/a> at sections 24 and 27.<\/p>\n\n\n\n<p>This regulation outlines that charities that change their purposes but do not seek prior consent from the PGT must include the \u201cAfter Acquired\u201d clause in their Articles of Amendment. The \u201cAfter Acquired\u201d clause states that all of the charity\u2019s assets acquired prior to the effective date \u2013 and some property obtained by will, deed, or other instrument that was made before that effective date \u2013 can only be used for those of the charity\u2019s activities related to their initial charitable purposes. The charity can only use the assets that it acquires after the effective date in the Articles of Amendment for their new charitable purposes.<\/p>\n\n\n\n<p>When an Ontario charitable corporation has not sought written consent from the PGT to change its purposes before it files its Articles of Amendment, then it must include the \u201cAfter Acquired\u201d clause in its amended purposes. Where the \u201cAfter Acquired\u201d clause is included, the effective date of the Articles of Amendment (i.e., the date indicated on the Certificate of Amendment issued by the Ministry of Public and Business Service Delivery) (the \u201c<strong>Effective Date<\/strong>\u201d) becomes a critical date for that charitable corporation.&nbsp; This is because, as of the Effective Date, all of the assets held by the corporation immediately prior to the Effective Date, as well any assets which it acquires subsequent to the Effective Date by will, deed, or other instrument that was made before the Effective Date (collectively, the \u201c<strong>Assets<\/strong>\u201d) must be used by the charitable corporation only to further its original purposes. To be clear, it cannot use these Assets to further any new purposes that may be set out in the Articles of Amendment. It may only apply in furtherance of its new purposes those assets that it acquires after the Effective Date.&nbsp; Depending on the value and nature of the charitable corporation\u2019s Assets, the application of the \u201cAfter Acquired\u201d clause may place a significant, additional administrative burden on the charity to keep track of which assets it uses in furtherance of which activity.<\/p>\n\n\n\n<p>However, if a charitable corporation seeks the prior written consent of the PGT to its new purposes, then it may not have to include the \u201cAfter Acquired\u201d clause in its purposes and will very likely be able to use all of its assets (including those acquired before the Effective Date) to further its new purposes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">PGT\u2019s guidance on the \u201cAfter Acquired\u201d clause<\/h2>\n\n\n\n<p>The PGT provides its comments regarding the application of the \u201cAfter Acquired\u201d clause in the <a href=\"https:\/\/www.publications.gov.on.ca\/300775\" target=\"_blank\" rel=\"noopener\"><em>Not-for-Profit Incorporator\u2019s Handbook<\/em><\/a> (the \u201c<strong>Handbook<\/strong>\u201d). The PGT does not require charitable corporations to seek its consent using a specified format and the Handbook does not provide any details regarding the process for obtaining written consents from the PGT exempting charitable corporations from use of the \u201cAfter Acquired\u201d.&nbsp; The Government of Ontario\u2019s <a href=\"https:\/\/www.ontario.ca\/page\/guide-not-profit-corporations-act-2010\" target=\"_blank\" rel=\"noopener\">Guide to the <em>Not-for-Profit Corporations Act, 2010<\/em><\/a> is similarly silent.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Updating CRA<\/h2>\n\n\n\n<p>According to the <em>Income Tax Act<\/em> (Canada) (\u201c<strong>ITA<\/strong>\u201d), in order for an organization to obtain and maintain registration as a charity it must be constituted and operated for purposes that are exclusively charitable according to Canadian law and it must conduct activities that further these stated purposes. A charity\u2019s purposes must be included in their constating documents (i.e., Letters Patent, Supplementary Letters Patent, or Articles of Amendment). This means that charitable corporations governed by the ONCA that have discovered that the purposes listed in their current Letters Patent or Supplementary Letters Patent do not capture the scope of the their activities must amend their purposes in order to comply with their obligations under the ITA.<\/p>\n\n\n\n<p>Ontario charities that amend their purposes by filing Articles of Amendment are also required to file their amending documents with the Canada Revenue Agency (\u201c<strong>CRA<\/strong>\u201d) once processed by the Ministry of Public and Business Service Delivery.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>Ontario charities governed by the ONCA must ensure that they comply with the special considerations housed in the ONCA\u2019s regulations when amending their purposes. They must also ensure that they obtain the PGT\u2019s written consent to exempt them from including the \u201cAfter Acquired\u201d clause in their Articles of Amendment where it is prudent to do so. Further, all charitable organizations that amend their purposes in their governing documents must make the appropriate submissions to CRA to comply with their tax compliance obligations.<\/p>\n\n\n\n<p><em>This article was authored by a former Associate with Miller Thomson. Please reach out to a member of our <a href=\"https:\/\/www.millerthomson.com\/en\/expertise\/tax\/charities-not-for-profit\/\">Charities and Not-For-Profit<\/a> group if you have any questions about the choosing and implementing the best approach for your charity to navigate these processes.<\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>When purposes need to be amended The Ontario Not-for-Profit Corporations Act, 2010 (\u201cONCA\u201d) was proclaimed into law on October 19, 2021. The ONCA replaces Part III of the Ontario Corporations Act and significantly modernizes the legislation that governs non-share capital corporations incorporated in the Province of Ontario. The ONCA provides for a three-year transition period, [&hellip;]<\/p>\n","protected":false},"author":86,"featured_media":14389,"parent":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[535],"insight-format":[416],"class_list":["post-6323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-impact"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Amending statements of purpose: Special considerations for Ontario charities | Miller Thomson<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.millerthomson.com\/en\/insights\/social-impact\/amending-statements-purpose-special-considerations-ontario-charities\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amending statements of purpose: Special considerations for Ontario charities | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"When purposes need to be amended The Ontario Not-for-Profit Corporations Act, 2010 (\u201cONCA\u201d) was proclaimed into law on October 19, 2021. 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