By Terrance S. Carter and Urshita Grover

On April 19, 2024, the Office of the Public Guardian and Trustee (“OPGT”) released an updated version of the Not-for-Profit Incorporator’s Handbook (the “Handbook”). This document serves to both provide basic information on how to incorporate not-for-profit organizations (“NFPs”) as corporations, as well as provide the public with information on charitable corporations, a special type of NFP corporation. This discussion includes information on the Ontario Not-for-Profit Corporations Act (“ONCA”), and its relevant regulations, which govern NFPs incorporated in Ontario.

The Handbook is clear that it is only to serve as a basic guide, and that ONCA and the Regulations should be referred to for certainty. It also states that it should not be used as a substitute for advice from a lawyer or accountant on legal and financial issues, respectively.

The Handbook was last updated in 2021. The most significant change is in regards to reporting requirements of the OPGT, which is summarized in section 6.4.2 and Appendix B of the Handbook. This states that charities are not required to send notice of their establishment, receipt of funds, or governance changes to the OPGT. Despite this, the OPGT can request information or documents about the administration or management of the charity, and charities can be statutorily required to provide it in certain instances. Further, the OPGT can require that the accounts of the administration and management of a charity’s property to be passed in the Superior Court of Justice.

Ontario charities and NFPs are encouraged to review the Handbook and contact a charity lawyer if they have any questions.

​Read the April 2024 Charity & NFP Law Update