Alert: The New Canada Not-for-Profit Corporations Act

Alert: The New Canada Not-for-Profit Corporations Act


The Government of Canada has issued the new Canada Not-for-Profit Corporations Act which establishes a new set of rules for federally incorporated Not-for-Profit Organizations (NPOs) in Canada. These new rules will replace Part II of the Canada Corporations Act, the law that has governed federally incorporated NPOs until this point.

What Should my NPO Consider?

The transition is not automatic; NPOs will need to take action to transition to the new Canada Not-for-Profit Corporations Act.

  • This process will include replacing letters patent, supplementary letters patent (if any) and by-laws.
  • All new articles and bylaws must comply with the new Canada Not-for-Profit Corporations Act.
  • As the process to transition includes the preparation and filing of legal documents, NPOs are encouraged to seek advice from their legal counsel.

The New Canada Not-for-Profit Corporations Act:Considerations for Federally Incorporated NPOs


Michelle Balmer

Michelle Balmer CPA, CA

Vice President, Assurance

Michelle Balmer, CPA, CA, is a Senior Assurance Services Partner with MNP. With 14 years of experience in public practice, Michelle helps a broad range of public and privately held companies in a variety of industries. She also works on special projects, including costing studies, benchmarking and best-practice studies, operational analyses, litigation support and due diligence.

As a key member of MNP's Assurance team, Michelle has played an instrumental role in assurance policy development, implementing accounting and assurance standards firm-wide and educating assurance practitioners regarding methodologies and new pronouncements. She also provides technical advice and consultation on accounting and assurance issues, as well as on rules of professional conduct issues, to all MNP practitioners.

Michelle was certified a Chartered Accountant (CA) after obtaining a Bachelor of Commerce degree from the University of Alberta. She has been actively involved with the Institute of Chartered Accountants of Alberta, including the Chartered Accountants School of Business, in an instructional and marketing capacity. An avid volunteer, she has assisted numerous groups such as the Easter Seals of Alberta, Paralympic Sports Association and Junior Achievement of Northern Alberta.