Nonprofit Law Resource Library
Canada Initial Compliance - Ontario
Initial Filings for Ontario Nonprofit Organizations
To Incorporate in Ontario
In Ontario, charities are a special type of Not-for-profit organization that must meet additional requirements. Most importantly, the objects (or purposes) of the charity must be legally charitable. Please refer to the Ministry of the Attorney General's website for more information about what qualifies as legally charitable purposes and the other additional requirements that must be met by charities.
If a Not-for-profit organization wishes to incorporate as a charity, it may do so using the standard objects and special provisions that have been approved by the Office of Public Guardian and Trustee. In this case, the organization should submit two (2) original copies of the Application for Incorporation (Form 2), along with a cover letter (stating the name and address to which correspondence and the letters patent should be addressed) and the name search report to the address listed in step a. below.
However, if the charity wishes to use non-standard objects and special provisions in its Application for Incorporation, then it should submit two (2) original copies of the Application for Incorporation (Form 2), along with a cover letter (stating the name and address to which correspondence and the letters patent should be addressed) and the name search report to:
Office of Public Guardian & Trustee
Charitable Property Program
595 Bay Street, Suite 800
Toronto, ON M5G 2M6 Information: (416) 326-1963
Web Site: www.gov.on.ca
Filing Fee: $305 CNDFor more information about the regulations regarding Not-for-profit corporate names and a thorough discussion of various subjects pertaining to the formation of a not-for-profit organization, please refer to the Ministry of the Attorney General's Not-for-Profit Incorporator's Handbook.
a. Once the corporate name has been selected for your Not-for-profit organization and you have obtained an Ontario-biased NUANS name search report, submit two (2) original copies of the Application for Incorporation (Form 2), along with a cover letter (stating the name and address to which correspondence and the letters patent should be addressed) and the original NUANS name search report to:
Ministry of Consumer and Business Services
Companies and Personal Property Security Branch
393 University Ave., Suite 200
Toronto, ON M5G 2M2 Information: (416) 314-8880
Web Site: www.gov.on.ca
Filing Fee: $155 CNDNote: Expedited service may be obtained for an additional $255 CND. b. Within 60 days of incorporation, the organization must file an Initial Return (the appropriate form should be supplied to the organization at the time of incorporation). Submit the Initial Return to:
Corporate Notices Section
Companies Branch
Ministry of Consumer and Commercial Relations
393 University Ave., Suite 200
Toronto, ON M5G 2M2 Information: (416) 314-8880
Web Site: www.gov.on.ca
Filing Fee: $0 CNDc. Charities must also file the following information with the Office of the Public Guardian & Trustee after incorporating:
- A copy of the Letters Patent
- Street and mailing address of the charity and the names, street and mailing addresses of each of its directors and officers
- All legal, popular, or common names or acronyms by which the charity is known
- The registration and business identification numbers assigned by Revenue Canada (or notification that such numbers have not yet been assigned, or have been revoked)
Mail or fax this information to:
Office of Public Guardian & Trustee
Charitable Property Division
595 Bay Street, Suite 800
Toronto, ON M5G 2M6 Fax: (416) 326-1969
Web Site: www.attorneygeneral.jus.gov.on.ca/english/family/pgt/
Filing Fee: $0 CND
To Register as a Charity with the Charities Directorate
Submit Form T2050, Application to Register a Charity under the Income Tax Act, to:
Charities Directorate
Canada Customs and Revenue Agency
Ottawa, ON K1A 0L5 Information: (800) 267-2384
Forms: (800) 959-2221
Web Site: www.cra-arc.gc.ca
Filing Fee: $0To Register for the Goods and Services Tax and the Harmonized Sales Tax
Submit the Request for a Business Number (BN), Form RC1, to a Tax Services Office nearest you. To find such a location, refer to the Canada Revenue Agency, or call the toll free number listed below.
Information: (800) 959-5525
Web Site: www.cra-arc.gc.ca
Filing Fee: $0Notes: Organizations located in Quebec should contact Revenu Quebec which administers GST/HST. For more information, contact Revenu Quebec at (800) 567-4692 or refer to their publication, General Information Concerning the QST and the GST/HST.
Charities meeting any one of the following conditions do not have to register for GST/HST:- The organization is in its first fiscal year;
- The organization's gross revenue is $250,000 or less in either of its two previous years;
- The organization's gross revenue is more than $250,000 but its sales of taxable goods and services (not including sales of capital property) are not greater than $50,000 in the current fiscal quarter or over the four previous quarters.
Most goods and services provided by charities are exempt from GST/HST. For a list of qualified exemptions and a thorough discussion of GST/HST as they relate to charities, please refer to the Canada Revenue Agency's publication, GST/HST Information for Charities.
