Category: Legal News

Essential Rules for Keeping Proper Books and Records

Post author By Press Secretary
Post date October 22, 2018

Essential Rules for Keeping Proper Books and Records

Books and records

A registered charitable organization is obligated to maintain sufficient books and records. These books and records must enable the Canada Revenue Agency (CRA) to:

Substantiate revenues, including all charitable donations received;
Authenticate that resources are allocated to charitable programs;
Confirm that the charity’s purposes and activities remain charitable in nature and are in alignment with its stated objectives.

Books and records consist of:

Documents that may be classified as books and records for a registered charity can include governing papers (e.g., incorporation documents, constitutions, and trust agreements), internal regulations, financial reports, duplicates of official donation acknowledgements, copies of yearly data submissions (such as Form T3010, Registered Charity Information Return), written contracts, agreements, records of board and employee meetings, annual summaries, account books, banking records, expenditure accounts, inventory lists, investment arrangements, accounting professionals’ work documents, salary records, marketing materials, and fundraising resources.

Additionally, source documents are also considered part of the books and records. Source documents serve as evidence to support the information in the books and records and can consist of statements, receipts, official agreements, work directives, shipping notices, procurement forms, and bank deposit slips.

What is the appropriate location for maintaining books and records?

Books and records must be maintained at the address in Canada that the organization has on file with the relevant authority. This requirement extends to all books and records pertaining to any activities conducted outside of Canada. It is not permissible for a registered charity to keep its books and records at a foreign address.

What is the duration for which a charity must retain its books and records?

A charity is required to maintain certain books and records:

Official donation receipt copies (excluding ten-year gifts) – These source documents must be retained for at least two years from the conclusion of the calendar year in which the contributions were received.
10-year gift records – These should be preserved for the entire duration of the charity’s registration and a minimum of two years following the revocation of the charity’s registration.
Directors/trustees/executives meeting minutes – These must be stored for the entire duration of the charity’s registration and at least two years after the charity’s registration has been revoked. For corporations, the records must be maintained for two years following the dissolution of the corporation.
Members’ meeting minutes – These should be held for the entire duration of the charity’s registration and a minimum of two years after the revocation of the charity’s registration.
Governing documents and bylaws associated with the charity – These must be stored for the entire duration of the charity’s registration and for two years after the charity’s registration has been revoked.
Final-entry record books, such as general ledgers, which consolidate annual transactions and provide essential accounts for entry validation – These must be preserved for six years following the end of the relevant tax year. This retention period is required while the charity’s registration is active and ongoing. Furthermore, these records must be preserved for an additional two years after the charity’s registration has been revoked, or for corporations, two years after the dissolution of the corporation.
Financial reports, original documents, and duplicates of yearly data submissions (T3010 forms) – These are required to be preserved for a duration of six years following the end of the relevant tax year to which they correspond. If the charity’s registration is revoked, these records must be preserved for an additional two years from the date of revocation.

Is it permissible to store books and records electronically?

Yes, but the following conditions apply:

The same regulations and retention periods apply to electronic records as mentioned earlier.
Books and records that are created and maintained electronically must be stored in a format that can be readily accessed and read, even if paper copies of the electronic records are available. An accessible and usable format refers to information that is compatible with a system capable of generating a copy that can be easily processed and analyzed by auditors using CRA equipment.
If any original documents are created, transmitted, or received electronically, they must be preserved in an electronically readable format.
Scanned images of paper documents, records, or books of account maintained in electronic format are acceptable, provided that appropriate imaging practices are employed and documented.

Note

Books and records that are stored outside of Canada, yet can be accessed electronically within the country, do not fulfill the criteria for being considered as kept in Canada.

What are the obligations involved in appropriately maintaining books and records?

A registered charity must not only maintain and store its books and records but also ensure their proper handling, retention, and protection as outlined below:

Even if the charity employs a third party for record management, the charity remains accountable for fulfilling all requirements. Third parties may consist of bookkeepers, accountants, online transaction managers, and application service providers.
To facilitate straightforward access, the charity should consolidate all its books and records in a single location. This approach simplifies the process for the charity during audits or when changes occur within the governing board.
For backup purposes, the charity should also maintain duplicates of its books and records at a separate, preferably off-site, location.
The charity bears the responsibility of making its books and records accessible to CRA officials. These officials hold the authority to inspect, audit, or examine a charity’s records and create or obtain copies of any records, including electronic ones.

What are the repercussions of inadequate record management?

Insufficient maintenance of books and records can lead to the suspension of a registered charity’s ability to issue tax receipts, or even the revocation of its registered status.

At Northfield & Associates our expert teams guidance on compliance requirements. Our team understands Canadian charity law and can help ensure your organisation follows proper procedures.

Get professional support today to discuss your specific circumstances and receive expert assistance throughout the reinstatement process with our experienced legal team.

Schedule your free consultation

Disclaimer: The information contained in this article is provided for general information purposes only and does not constitute legal or other professional advice. Readers should seek tailored legal advice in relation to their personal circumstances.

At Northfield & Associates our expert teams guidance on compliance requirements. Our team understands Canadian law and can help ensure your organization follows proper procedures.

Get professional support today

Email info@northfield.biz

Phone (416) 317-6806

Visit us https://www.northfield.biz/

Appointment Schedule your free consultation

To discuss your specific circumstances and receive expert assistance throughout the reinstatement process with our experienced legal team.

READY FOR BETTER NONPROFIT REPORTING?

At Northfield & Associates, we have a team of professional bookkeepers and accountants to help your organization manage the books so that you can breeze through tax season.

GET IN TOUCH

What We Do!

We’re often asked by prospective clients what our Bookkeeping service. People want to know what specific tasks we do, and what their responsibility is. This brief explainer page will answer that question. This is by no means an exhaustive list, but covers the most frequently asked questions.

Getting Started

Review your existing books for needed corrections or back-work
Chart of accounts setup or amendment
Assistance with setting up bank feeds
Limited assistance* with setting up payroll (QBO or Gusto only)
Your books brought current and reconciled if needed

Ongoing Monthly Bookkeeping

After-the-fact transaction recording
Post to general ledger
Post to other ledgers (as needed)
Bank account reconciliation
Monthly financial statements
Other bookkeeping services, as required
Best-practice bookkeeping advice and counsel

Year End

Assistance with 1099-NEC preparation*
Assistance with 1099-MISC preparation*
Year-end financial statements and period-end closing

What We Don’t Do

Pay bills

We do not offer bill-pay services at this time, nor do we manage Accounts Payable (AP) or Accounts Receivable (AR).

Payroll tax responsibility

Our bookkeepers can assist you in setting up your initial payroll service in QBO or Gusto. We are not responsible for entering payroll hours/salary, accruing payroll taxes, nor the transmittal of payroll taxes to the IRS or the state. Your full-service payroll provider (QBO, Gusto, or whatever other service a client uses) will be the responsible party for payroll and payroll tax compliance.

*Payroll deductions and benefits

We provide assistance with setting up a payroll account in either Quickbooks Online or Gusto, including entry of employee data. We do not assist in state registrations, benefits, or advise on deductions. Those service areas are provided directly by either QBO or Gusto.

Preparation of W2s

Similar to the last item, your full-service payroll provider (QBO/Gusto) is responsible for preparation of Form W2 for employees.

Sales tax reporting

For those nonprofits that sell taxable goods and/or services, your bookkeeper will assist in accounting for sales taxes collected and transmitted, but we do not prepare state sales tax reports.

Donation recording

We do not provide individual donation data entry into your neither your donor CRM nor Quickbooks Online, nor do we prepare year-end donor acknowledgements.

Administrative tasks

We cannot provide administrative services unrelated to our bookkeeping function.

Attend board meetings

Due to the constraints of time and distance, we are unable to be present, physically nor virtually, at a meeting of a client’s board of directors.*May incur additional fee per 1099-NEC or 1099-MISC.

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If you believe you may be eligible for legal relief or simply need sound legal advice, we’re here to help. Contact us today to book your free consultation. Let us provide the clarity, strategy, and peace of mind you need to move forward.

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

If you or anybody that you know, think that you meet the requirements and wish to receive further information.
We can help you start the application process and confirm eligibility requirements to participate.
We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

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Northfield & Associates International Corporation is a global consulting firm serving private enterprises, public institutions, not-for-profit organizations, and institutional capital providers. Operating across Cambodia, Canada, and global markets, the firm supports capital deployment, regulatory navigation, and enterprise decision-making in complex economic and geopolitical environments. Northfield & Associates delivers customized, execution-focused advisory solutions that drive measurable transformation, strengthen competitiveness, and enhance long-term highest value opportunities. The firm incorporates consulting, legal, regulatory, financial, and risk expertise to enable disciplined capital allocation, strong governance, and operational resilience. Northfield & Associates upholds a culture of applied insight and innovation, supporting clients across digital transformation, growth strategy, and organizational capability building. The firm advises individual, leading global corporations, midsize enterprises, government agencies, and mission-driven organizations through long-term partnerships. Enterprise-wide risk management, professional ethics, and fiduciary standards are embedded across all operations. Northfield & Associates’ diverse, globally unified teams are committed to execution certainty and sustainable, risk-adjusted returns aligned with ESG and stakeholder objectives.

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Forward-looking information is subject to a number of risks and uncertainties that may cause the actual results of the Company to differ materially from those discussed in the forward-looking information, and even if such actual results are realized or substantially realized, there can be no assurance that they will have the expected consequences to, or effects on the Company. Factors that could cause actual results or events to differ materially from current expectations include, among other things: the failure to finalize negotiations concerning the increase of the Loan or to close such transaction and the failure of the Company to complete the acquisition of the Company Facility; operating performance of facilities; environmental and safety risks; delays in obtaining or failure to obtain necessary permits and approvals from government authorities; unavailability of plant, equipment or labour; inability to retain key management and personnel; changes to regulations or policies affecting the Company’s activities; and the other risks disclosed under the heading “Risk Factors” and elsewhere in the Company’s amended annual information.

Forward-looking information speaks only as of the date on which it is made and, except as may be required by applicable securities laws, the Company disclaims any intent or obligation to update any forward-looking information, whether as a result of new information, future events or results or otherwise. Although the Company believes that the assumptions inherent in the forward-looking information are reasonable, forward-looking information is not a guarantee of future performance and accordingly undue reliance should not be put on such information due to the inherent uncertainty therein.

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How Can Canadian Charities Stay Compliant with the CRA?

Post author By Press Secretary
Post date October 22, 2018

Maintaining compliance with the Canada Revenue Agency (CRA) is essential for registered charities in Canada. Failing to follow CRA regulations can result in penalties, loss of registered status, and reputational damage. To ensure your charity remains in good standing, it’s crucial to understand and meet all compliance requirements. This guide will walk you through the key aspects of maintaining CRA compliance.

1. Understand Your Charity’s Legal Obligations

When a charity is registered with the CRA, it gains certain benefits, such as the ability to issue tax receipts. However, it also takes on legal responsibilities, including:

Filing an Annual Return (T3010): Every registered charity must submit the T3010 Registered Charity Information Return within six months of its fiscal year-end.
Keeping Proper Financial Records: Accurate records of income, expenses, and charitable activities must be maintained for at least six years.
Operating Exclusively for Charitable Purposes: All activities must align with the charity’s registered purposes.
Following Spending Requirements (Disbursement Quota): Charities must spend a minimum amount on their charitable activities each year.

2. File the T3010 Annual Return on Time

The T3010 return provides the CRA with details about your charity’s finances, activities, and governance. Late or missing filings can result in penalties or loss of registration. To ensure compliance:

Mark your calendar: The T3010 must be filed within six months after the end of your fiscal year.
Gather accurate financial records: Ensure all income and expenses are properly recorded.
Disclose fundraising and operational activities: Be transparent about how funds are used.
Report compensation information: If applicable, disclose salaries and benefits paid to staff.

The CRA provides an online portal for filing the T3010, making it easier to submit the required information.

3. Follow CRA Fundraising Guidelines

While fundraising is essential for charities, the CRA has strict rules to prevent excessive or misleading fundraising practices. Your charity must:

Ensure fundraising costs are reasonable: The CRA expects charities to keep fundraising costs within acceptable limits.
Avoid misleading donors: Ensure all fundraising materials accurately represent how donations will be used.
Separate fundraising from charitable activities: Funds raised must be used for charitable purposes, not excessive administrative expenses.
Disclose fundraising expenses on the T3010 return: Transparency in reporting builds trust with donors and regulators.

4. Meet the CRA’s Disbursement Quota

The disbursement quota ensures that charities use a portion of their funds for charitable activities rather than accumulating excessive assets. As of recent CRA updates:

Charities with over $100,000 in assets must spend at least 5% of their investment income on charitable activities.
Smaller charities must still meet their spending obligations, ensuring funds are actively used to support their mission.
Failure to meet the quota may lead to penalties or revocation of registered status.

Tracking expenditures carefully will help ensure your charity meets these requirements.

5. Keep Accurate Financial and Governance Records

To remain compliant, charities must maintain detailed records of all financial transactions and governance decisions. This includes:

Donation receipts: Issuing proper tax receipts and keeping records for at least six years.
Board meeting minutes: Keeping a record of decisions made by the board of directors.
Contracts and agreements: Maintaining copies of any partnerships or service agreements.
Payroll and employee records: Tracking compensation for employees and contractors.

Good recordkeeping helps ensure transparency and protects the charity in case of an audit.

6. Engage in Permitted Political Activities Only

Charities can participate in advocacy and political activities, but these must align with their charitable purposes. The CRA allows:

Public awareness campaigns: Educating the public on issues related to your charitable mission.
Non-partisan advocacy: Supporting policies that align with your charity’s objectives but avoiding direct political endorsements.
Limited lobbying activities: Charities can advocate for legal changes as long as it remains a small portion of their overall activities.

7. Avoid Ineligible Activities

Certain activities can jeopardize a charity’s registered status, including:

Private benefits: Ensuring no individuals or businesses profit from the charity’s funds.
Political partisanship: Avoiding direct or indirect support for political parties or candidates.
Excessive business activities: If your charity operates a business, it must be directly related to your mission and not generate excessive profits unrelated to charitable work.

8. Stay Updated on CRA Regulations

The CRA occasionally updates its guidelines for charities, so it’s important to stay informed. Your charity can:

Regularly check the CRA website for policy updates.
Attend compliance webinars and training sessions offered by legal and accounting professionals.
Consult with a charity lawyer to ensure ongoing compliance.

Conclusion

Staying compliant with the CRA is essential for Canadian charities to maintain their registered status and continue serving their communities. By keeping accurate records, meeting financial obligations, and following CRA guidelines, your charity can operate smoothly and avoid regulatory issues.

If you need help ensuring compliance, consulting with a charity law expert can provide valuable guidance. By staying proactive, your organization can focus on its mission while meeting all legal requirements.

At Northfield & Associates our expert teams guidance on compliance requirements. Our team understands Canadian charity law and can help ensure your organisation follows proper procedures.

Get professional support today by email at info@northfield.biz, by phone at (416) 317-6806, or visit us or Schedule your free consultation to discuss your specific circumstances and receive expert assistance throughout the reinstatement process with our experienced legal team.

Ready for better nonprofit reporting?

At Northfield & Associates, we have a team of professional bookkeepers and accountants to help your organization manage the books so that you can breeze through tax season.

GET IN TOUCH

What We Do!

We’re often asked by prospective clients what our Bookkeeping Service covers? People want to know what specific tasks we do, and what their responsibility is. This brief explainer page will answer that question. This is by no means an exhaustive list, but covers the most frequently asked questions.

Getting Started

Review your existing books for needed corrections or back-work
Chart of accounts setup or amendment
Assistance with setting up bank feeds
Limited assistance* with setting up payroll (QBO or Gusto only)
Your books brought current and reconciled if needed

Ongoing Monthly Bookkeeping

After-the-fact transaction recording
Post to general ledger
Post to other ledgers (as needed)
Bank account reconciliation
Monthly financial statements
Other bookkeeping services, as required
Best-practice bookkeeping advice and counsel

Year End

Assistance with 1099-NEC preparation*
Assistance with 1099-MISC preparation*
Year-end financial statements and period-end closing

What We Don’t Do

Pay bills

We do not offer bill-pay services at this time, nor do we manage Accounts Payable (AP) or Accounts Receivable (AR).

Payroll tax responsibility

*Payroll deductions and benefits

Preparation of W2s

Similar to the last item, your full-service payroll provider (QBO/Gusto) is responsible for preparation of Form W2 for employees.

Sales tax reporting

For those nonprofits that sell taxable goods and/or services, your bookkeeper will assist in accounting for sales taxes collected and transmitted, but we do not prepare state sales tax reports.

Donation recording

We do not provide individual donation data entry into your neither your donor CRM nor Quickbooks Online, nor do we prepare year-end donor acknowledgements.

Administrative tasks

We cannot provide administrative services unrelated to our bookkeeping function.

Attend board meetings

Let’s Collaborate & Make a Difference!

Book a Call

Contact us today to schedule your consultation.

Working with Our Firm

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

Book a Consultation with Northfield & Associates

Your Trusted Partner in International Bilateral Relations

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Northfield & Associates

Advancing Global Partnerships, Together.

Take the First Step Today

If you believe you may be eligible for legal relief or simply need sound legal advice, we’re here to help. Contact us today to book your consultation. Let us provide the clarity, strategy, and peace of mind you need to move forward.

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

If you or anybody that you know, think that you meet the requirements and wish to receive further information.
We can help you start the application process and confirm eligibility requirements to participate.
We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

Book a Consultation Today

Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.

Book a call with a Consultation

Join the community of Northfield & Associates

Connect with peers and community ambassadors to hear real experiences, tips, and advice about studying abroad.

Explore Northfield & Associates community

About Northfield

Forward-Looking Information

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

Questions?

info@northfied.biz

Within Corporate Newsroom

Media Contact:

media@northfied.biz

Press contact 

PR consultants
press@northfied.biz

Business News Financial Institution & Services Legal News Northfield News

Are Your Fundraising Activities in Compliance with CRA Guidelines?

Post author By Press Secretary
Post date October 22, 2018

Are Your Fundraising Activities in Compliance with CRA Guidelines?

Fundraising Activities

The necessity of fundraising for many charities is recognized by the Canada Revenue Agency (CRA), but it also expects that charities will not allocate an unreasonable amount of resources to fundraising activities. The CRA offers guidance on determining what it deems excessive, what activities it classifies as fundraising, and how charities should calculate their fundraising expenses.

‍Which activities are classified as fundraising?

Per the guidelines set by the Canada Revenue Agency (CRA), any action that involves soliciting assistance qualifies as fundraising, unless a charity meets one of the following criteria:

the “substantially all” test, or the
four-part test.

Activities such as planning, researching, or readying to request support, in addition to associated actions like profile enhancement, donor management, and donor acknowledgment, are deemed fundraising activities. Fundraising also encompasses the sale of products or services, barring those conducted as part of a related business endeavor. Both the charity’s own fundraising efforts and those performed on its behalf by employees, vendors, and volunteers are included.

“Support” covers cash and in-kind donations alike. However, the recruitment, solicitation, administration, and appreciation of volunteer assistance are not regarded as fundraising activities.

Soliciting funds from governments, foundations, or other registered charities, and running a related business, are activities that are not considered as fundraising.

“Substantially all” test

The term “substantially all” generally refers to “90% or more.” This test is typically based on the amount of content in an activity that is related to soliciting support, as well as the resources allocated to the activity. Additionally, the Canada Revenue Agency (CRA) assesses the fundraising portion’s relative prominence within the activity.

Four-part test

The CRA deems an activity to have taken place without solicitation of support if all of the following four questions are answered in the negative:

1. Was the main aim of the activity to raise funds?

In general, the objective that receives the greatest allocation of resources is deemed to be the primary goal of an activity. It can be challenging to differentiate between content that is charitable in nature versus content that is aimed at fundraising. For instance, a story about a child living on the streets could be shared with the intent of either raising funds or raising awareness about the social issue that the charity is addressing. To help determine this, the CRA looks for a clear objective for the activity that goes beyond fundraising.

2. Did the activity involve repeated or ongoing appeals, emotionally charged requests, gift incentives, donor rewards, or other fundraising merchandise?

If an activity included repetitive or emotionally charged requests for support, or if it featured incentives or merchandise designed to raise funds, it is likely that the primary focus of the activity was fundraising.

3. Was the target audience chosen for the activity based on their potential to contribute?

An activity’s audience will often reflect its purpose. For instance, a brochure sent to affluent neighborhoods while the charity’s programs are accessible to all (especially poorer) neighborhoods indicates that the main goal is fundraising.

4. Was commission-based pay determined by the number or amount of donations?

When an activity involves paying commissions or other types of performance-based compensation that are tied to the amount of funds raised, the entire activity is regarded as fundraising.

Prohibited activities

The CRA prohibits certain forms of fundraising, irrespective of other criteria.

Additional considerations that impact CRA’s evaluation of fundraising.

In addition to the fundraising ratio, the CRA considers various factors when evaluating a charity’s fundraising effectiveness. In determining whether an issue exists, the CRA evaluates each charity on a case-by-case basis, assigning different weights to these factors:

“Best practices” that the CRA believes can minimize the risk of unsatisfactory fundraising;
How the charity’s size impacts fundraising efficiency;
Causes that have limited appeal, which may pose unique fundraising obstacles.

Fundraising ratio

a. Cost-to-Revenue Ratio during Fiscal Period – Below 35%

This ratio is less likely to raise any questions or concerns from the CRA.

b. Cost-to-Revenue Ratio during Fiscal Period – 35% and Above

The CRA will scrutinize the average ratio across recent years to identify if there’s a pattern of high fundraising expenses. The higher this ratio, the greater the likelihood that the CRA will express concerns regarding the charity’s involvement in unacceptable fundraising practices, necessitating a more thorough examination of the expenditures.

c. Cost-to-Revenue Ratio during Fiscal Period – Exceeding 70%

At this level, the CRA will have increased concerns. To demonstrate that it’s not participating in unacceptable fundraising activities, the charity must present a valid explanation and reasoning for such a high level of expenditure.

Accounting for fundraising expenses

Except for one specific scenario, all expenses associated with fundraising activities must be meticulously documented as fundraising costs. Any activity involving the solicitation of support is deemed fundraising, except if the charity fulfills one of the two tests specified by the Canada Revenue Agency (CRA) to determine whether the activity would have occurred without the act of soliciting support.

The expenses associated with the following activities must be recorded partially as fundraising costs:

1. Activities that encompass asking for support, which would have taken place regardless of soliciting support, and satisfy the “four-part” test determined by the CRA.

2. Activities that necessitate the solicitation of support and would not have transpired otherwise are regarded as fundraising activities. However, there are certain exceptions to this rule, such as charitable activities specifically designed to inspire action or encourage positive behavioral change in their target audience.

At Northfield & Associates our expert teams guidance on compliance requirements. Our team understands Canadian charity law and can help ensure your organisation follows proper procedures.

Get professional support today to discuss your specific circumstances and receive expert assistance throughout the reinstatement process with our experienced legal team.

Schedule your free consultation

At Northfield & Associates our expert teams guidance on compliance requirements. Our team understands Canadian law and can help ensure your organization follows proper procedures.

Get professional support today

Email info@northfield.biz

Phone (416) 317-6806

Visit us https://www.northfield.biz/

Appointment Schedule your free consultation

To discuss your specific circumstances and receive expert assistance throughout the reinstatement process with our experienced legal team.

READY FOR BETTER NONPROFIT REPORTING?

At Northfield & Associates, we have a team of professional bookkeepers and accountants to help your organization manage the books so that you can breeze through tax season.

GET IN TOUCH

What We Do!

Getting Started

Review your existing books for needed corrections or back-work
Chart of accounts setup or amendment
Assistance with setting up bank feeds
Limited assistance* with setting up payroll (QBO or Gusto only)
Your books brought current and reconciled if needed

Ongoing Monthly Bookkeeping

After-the-fact transaction recording
Post to general ledger
Post to other ledgers (as needed)
Bank account reconciliation
Monthly financial statements
Other bookkeeping services, as required
Best-practice bookkeeping advice and counsel

Year End

Assistance with 1099-NEC preparation*
Assistance with 1099-MISC preparation*
Year-end financial statements and period-end closing

What We Don’t Do

Pay bills

We do not offer bill-pay services at this time, nor do we manage Accounts Payable (AP) or Accounts Receivable (AR).

Payroll tax responsibility

*Payroll deductions and benefits

Preparation of W2s

Similar to the last item, your full-service payroll provider (QBO/Gusto) is responsible for preparation of Form W2 for employees.

Sales tax reporting

For those nonprofits that sell taxable goods and/or services, your bookkeeper will assist in accounting for sales taxes collected and transmitted, but we do not prepare state sales tax reports.

Donation recording

We do not provide individual donation data entry into your neither your donor CRM nor Quickbooks Online, nor do we prepare year-end donor acknowledgements.

Administrative tasks

We cannot provide administrative services unrelated to our bookkeeping function.

Attend board meetings

Let’s Collaborate & Make a Difference!

Book a Call

Contact us today to schedule your free consultation.

Working with Our Firm

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

Book a Consultation with Northfield & Associates

Your Trusted Partner in International Bilateral Relations

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Contact us today to schedule your free consultation.

Northfield & Associates

Advancing Global Partnerships, Together.

Take the First Step Today

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

If you or anybody that you know, think that you meet the requirements and wish to receive further information.
We can help you start the application process and confirm eligibility requirements to participate.
We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

BOOK A CONSULTATION TODAY

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NORTHFIELD & ASSOCIATES in Canada

As a global consulting firm, Northfield & Associates helps clients with total transformation, driving complex change, enabling organizations to grow, and driving bottom-line impact.

Learn about our offices in Canada, read our latest thought leadership, and connect with our team.

Learn More

Forward-Looking Information

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

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What Happens If a Registered Charity Doesn’t Meet its Obligations?

Post author By Press Secretary
Post date September 12, 2018

For charitable organizations, maintaining compliance with the Income Tax Act is paramount. The consequences of falling short on these obligations are severe and can have a lasting impact on the charitable status of an organization. This article delves into the various measures that can be taken if a registered charity fails to meet its obligations, highlighting the importance of adherence to regulatory requirements.

Education Letters: A Compassionate Guide to Compliance

The first step in addressing non-compliance involves education letters. Rather than immediately resorting to punitive measures, authorities guide charities through the necessary steps to rectify their status. These letters serve as a constructive tool to bring organizations back in line with the requirements of the Income Tax Act.

Compliance Agreements: Committing to Corrective Action

In cases where non-compliance persists, authorities may implement compliance agreements. These documents explicitly outline the areas where the charity is falling short and commit the organization to take corrective action. Compliance agreements serve as a formalized roadmap, allowing charities to rectify their missteps and regain compliance status.

Sanctions: Financial Penalties and Temporary Suspensions

For more egregious instances of non-compliance, sanctions come into play. These can manifest as financial penalties, hitting charities where it hurts the most – their budget. Additionally, temporary suspensions of tax-receipting privileges and qualified donee status may be imposed. These sanctions act as a stern reminder of the importance of upholding the principles laid out in the Income Tax Act.

Revocation: The Ultimate Consequence

In cases deemed as serious breaches of the Income Tax Act, revocation becomes the ultimate consequence. This entails the loss of charitable registration and all associated privileges. The organization is essentially stripped of its ability to issue tax receipts and loses its standing as a qualified donee. Revocation serves as a stark reminder of the gravity of non-compliance, emphasizing the need for charities to adhere to their obligations under the Act.

In conclusion, the consequences of not meeting the obligations of registration for a charity are multi-faceted and severe. From the initial guidance provided through education letters to the ultimate measure of revocation, each step in the process underscores the importance of compliance. Charities must recognize the significance of adhering to the stipulations of the Income Tax Act to ensure their continued ability to make a positive impact in their respective communities.

Navigating director compensation rules can be complex.

At Northfield & Associates our expert teams guidance on compliance requirements. Our team understands Canadian charity law and can help ensure your organisation follows proper procedures.

Ready for better nonprofit reporting?

At Northfield & Associates, we have a team of professional bookkeepers and accountants to help your organization manage the books so that you can breeze through tax season.

GET IN TOUCH

What We Do!

Getting Started

Review your existing books for needed corrections or back-work
Chart of accounts setup or amendment
Assistance with setting up bank feeds
Limited assistance* with setting up payroll (QBO or Gusto only)
Your books brought current and reconciled if needed

Ongoing Monthly Bookkeeping

After-the-fact transaction recording
Post to general ledger
Post to other ledgers (as needed)
Bank account reconciliation
Monthly financial statements
Other bookkeeping services, as required
Best-practice bookkeeping advice and counsel

Year End

Assistance with 1099-NEC preparation*
Assistance with 1099-MISC preparation*
Year-end financial statements and period-end closing

What We Don’t Do

Pay bills

We do not offer bill-pay services at this time, nor do we manage Accounts Payable (AP) or Accounts Receivable (AR).

Payroll tax responsibility

*Payroll deductions and benefits

Preparation of W2s

Similar to the last item, your full-service payroll provider (QBO/Gusto) is responsible for preparation of Form W2 for employees.

Sales tax reporting

For those nonprofits that sell taxable goods and/or services, your bookkeeper will assist in accounting for sales taxes collected and transmitted, but we do not prepare state sales tax reports.

Donation recording

We do not provide individual donation data entry into your neither your donor CRM nor Quickbooks Online, nor do we prepare year-end donor acknowledgements.

Administrative tasks

We cannot provide administrative services unrelated to our bookkeeping function.

Attend board meetings

Let’s Collaborate & Make a Difference!

Book a Call

Contact us today to schedule your consultation.

Working with Our Firm

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

Book a Consultation with Northfield & Associates

Your Trusted Partner in International Bilateral Relations

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Northfield & Associates

Advancing Global Partnerships, Together.

Take the First Step Today

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

If you or anybody that you know, think that you meet the requirements and wish to receive further information.
We can help you start the application process and confirm eligibility requirements to participate.
We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

Book a Consultation Today

Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.

Book a call with a Consultation

Join the community of Northfield & Associates

Connect with peers and community ambassadors to hear real experiences, tips, and advice about studying abroad.

Explore Northfield & Associates community

About Northfield

Forward-Looking Information

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

Questions?

info@northfied.biz

Within Corporate Newsroom

Media Contact:

media@northfied.biz

Press contact 

PR consultants
press@northfied.biz

Business News Financial Institution & Services Legal News Northfield News

A Manual to Board Meeting Minutes

Post author By Press Secretary
Post date August 22, 2018

Board meeting minutes serve as a crucial record of an organization’s governance practices, documenting who attended, what was discussed, and what decisions were made. They not only provide a reference for future discussions but also serve as a tangible record of the board secretary’s work.

While access to board minutes should be restricted due to confidentiality concerns, boards should still consider their presentation and content as a means of providing transparency to staff, association members, volunteers, and even the public. Therefore, it’s essential to carefully consider the content and format of the minutes, as well as the meetings themselves.

To capture the essential discussions in a useful way, board meeting minutes should be limited to four pages, even for meetings lasting up to two hours. Here are some guidelines to follow:

Annually, the board should review the format and level of detail included in its minutes. It’s important to highlight decisions made, actions agreed upon, and the associated responsibilities. When dealing with unfamiliar items, the chair or secretary should consult the board and determine how best to report them in the minutes. This dialogue should occur on multiple occasions to ensure the minutes accurately capture important information.
Maintaining consistency in the format of the minutes from meeting to meeting is crucial. To facilitate this, the secretary should create a template for the minutes with board approval, if one does not already exist. Having a template in place will make the secretary’s job easier and ensure that the minutes are consistent and easy to read.
The first page of the minutes should include the meeting date, time, location, and attendee names, including those who sent their regrets. It should also identify any guests and reports distributed during the meeting for context.
The minutes should align with the order of the meeting agenda and document the corresponding discussion and deliberation. This approach ensures that the minutes are organized logically, making them easier to comprehend.
The minutes should emphasize policy decisions and any action items to be taken in the future to ensure they are adequately documented. It’s important to identify who is responsible for implementing these decisions, whether it be the CEO, board, or committees, and to establish a completion date. The format used to document these items is flexible and can vary based on the preferences of the board, but the key is to clearly communicate the decision and action items to stakeholders.
The minutes should encapsulate enough of the meeting’s discussions to provide a general sense of what was said, including the questions asked and the pros and cons considered. They should also reflect the overall tone and sentiment of the meeting, serving as a valuable record of the board’s decision-making process.
Avoiding potential conflicts or misunderstandings, it is advisable to refrain from attributing specific comments to individual board members in the minutes. Instead, the minutes should focus on key discussion points and highlight the person responsible by name.
To maintain neutrality, it is best to avoid noting who voted for or against a decision in the minutes unless a director requests it. The minutes should only indicate whether a motion was passed or defeated, and if it was passed unanimously.
It may be necessary to record the names of the mover and seconder for important decision items that require formal motions, such as approving an annual budget or signing a contract for a new program. The board should develop a list of key decision types that require more formal and detailed recording in the minutes to ensure proper documentation.
When significant decisions are made, it is important for the minutes to clearly state the decision. Whether it’s granting approval for a policy (“the policy below has been approved…”) or consenting to an action (“the Board has agreed to the action below: “)
Proposals (motions) that are defeated may not necessarily be required to be logged in the minutes. Nevertheless, Directors may choose to indicate in the minutes that a contentious issue was deliberated and ultimately rejected.
Confidential information, particularly personnel records or client services, should not be included in the minutes. If the board receives confidential documents or reports, they can be referred to without repeating the information or attaching the reports. Personnel issues should only be mentioned in the minutes if they pertain to the CEO. In such cases, the minutes can provide a brief summary of the outcomes of the CEO’s evaluation or mention the percentage increase in salary. The minutes can also report on the approval of a salary scale or percentage wage increase without identifying specific employees.
If a board holds an in-camera session to discuss confidential matters, the minutes should report the nature and outcomes of the session on a need-to-know basis.

The way in which minutes are recorded and made accessible to others outside of the board raises questions about governance openness and transparency. Boards should avoid taking a minimalist approach to minutes or relying heavily on in-camera sessions to address this issue. It is important for boards to discuss and come to an agreement on their transparency aspirations and to periodically review their transparency practices.

At Northfield & Associates our expert teams guidance on compliance requirements. Our team understands Canadian charity law and can help ensure your organisation follows proper procedures.

Ready for better nonprofit reporting?

At Northfield & Associates, we have a team of professional bookkeepers and accountants to help your organization manage the books so that you can breeze through tax season.

GET IN TOUCH

What We Do!

Getting Started

Review your existing books for needed corrections or back-work
Chart of accounts setup or amendment
Assistance with setting up bank feeds
Limited assistance* with setting up payroll (QBO or Gusto only)
Your books brought current and reconciled if needed

Ongoing Monthly Bookkeeping

After-the-fact transaction recording
Post to general ledger
Post to other ledgers (as needed)
Bank account reconciliation
Monthly financial statements
Other bookkeeping services, as required
Best-practice bookkeeping advice and counsel

Year End

Assistance with 1099-NEC preparation*
Assistance with 1099-MISC preparation*
Year-end financial statements and period-end closing

What We Don’t Do

Pay bills

We do not offer bill-pay services at this time, nor do we manage Accounts Payable (AP) or Accounts Receivable (AR).

Payroll tax responsibility

*Payroll deductions and benefits

Preparation of W2s

Similar to the last item, your full-service payroll provider (QBO/Gusto) is responsible for preparation of Form W2 for employees.

Sales tax reporting

For those nonprofits that sell taxable goods and/or services, your bookkeeper will assist in accounting for sales taxes collected and transmitted, but we do not prepare state sales tax reports.

Donation recording

We do not provide individual donation data entry into your neither your donor CRM nor Quickbooks Online, nor do we prepare year-end donor acknowledgements.

Administrative tasks

We cannot provide administrative services unrelated to our bookkeeping function.

Attend board meetings

Let’s Collaborate & Make a Difference!

Book a Call

Contact us today to schedule your consultation.

Working with Our Firm

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

Book a Consultation with Northfield & Associates

Your Trusted Partner in International Bilateral Relations

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Northfield & Associates

Advancing Global Partnerships, Together.

Take the First Step Today

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

If you or anybody that you know, think that you meet the requirements and wish to receive further information.
We can help you start the application process and confirm eligibility requirements to participate.
We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

Book a Consultation Today

Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.

Book a call with a Consultation

Join the community of Northfield & Associates

Connect with peers and community ambassadors to hear real experiences, tips, and advice about studying abroad.

Explore Northfield & Associates community

About Northfield

Forward-Looking Information

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

Questions?

info@northfied.biz

Within Corporate Newsroom

Media Contact:

media@northfied.biz

Press contact 

PR consultants
press@northfied.biz

Business News Financial Institution & Services Legal News Northfield News

How Can Charities Effectively Manage Volunteers?

Post author By Press Secretary
Post date August 8, 2018

How Can Charities Effectively Manage Volunteers?

Charity organizations frequently rely on volunteers to perform essential roles, and while volunteers are not employees, these organizations still have certain responsibilities toward them. To avoid potential issues, it is recommended to implement the following best practices.

Although volunteers are not considered employees…

Volunteers are not classified as employees due to the absence of monetary compensation for their work. Consequently, the minimum standards for workplaces outlined by the Ontario or federal government do not extend to them.

A contractual relationship

Despite the fact that volunteers are not considered employees, both the organization and the volunteers have obligations and entitlements toward each other. The legal framework governing the relationship between an organization and its volunteers is referred to as a contract for volunteer services, which can be either in written or verbal form.

While the organization relies on volunteers to fulfill its mission, volunteers are also obliged to fulfill their commitments to the organization. This means that the organization is responsible for providing a safe work environment for its volunteers, while the volunteers are expected to adhere to the organization’s instructions.

The organization’s duties

Charity organizations are obligated to exercise care towards their clients and volunteers by taking appropriate measures to prevent harm to them and others. Not properly ensuring the safety of volunteers may lead to the organization being held accountable for any harm that may be caused to its clients, volunteers, or any other parties while volunteers perform their tasks. This may include physical injuries or financial losses.

Additionally, charity organizations may be held accountable if they do not adequately screen, train, and supervise their volunteers. For instance, an organization may be held responsible if a volunteer commits a negligent act while performing their volunteer duties. Similarly, an organization may also be held liable if a volunteer suffers an injury due to inadequate training to perform the required tasks. Nevertheless, court proceedings and verdicts against charity organizations for their volunteers’ actions are rare in Canada.

Incidents during volunteer activities

As organizations may be held accountable for harm that their volunteers experience or cause to others, it may be advisable to contemplate insurance coverage for such risks. Organizations can initiate this process by verifying whether their existing policies cover these circumstances.

Attracting, instructing, and overseeing volunteers

Charity organizations must exercise the same level of care in recruiting and vetting volunteers as they do with employees. Depending on the situation, a criminal background check may be necessary (refer to the Police Checks section).

After selecting volunteers, the charity must equip them with adequate instruction and supervision. Volunteers should have a clear understanding of their responsibilities and the regulations they must adhere to.

Entering into a volunteer contract

It is recommended that volunteers sign a volunteer contract, outlining their obligations, permissible and impermissible actions, and expected conduct standards. The contract should also cover other regulations that the volunteers must comply with, such as upholding the charity policies and procedures and maintaining the confidentiality of information concerning the organization and its clients.

For additional information, please consult Volunteer Canada’s website. The “Resources” portion features manuals like the Canadian Code for Volunteer Involvement and the Screening Handbook.

Police checks

Typically, police checks are not obligatory. However, depending on the volunteer’s responsibilities and the individuals they will assist, it may be prudent to conduct a police check.

Your organization serves vulnerable populations

In this scenario, it is imperative to conduct a police check. For example, if the volunteer will be working with elderly people or individuals with disabilities, it is important to screen for any previous offences related to physical or emotional abuse.

Definition of vulnerable persons

The term “vulnerable persons” refers to individuals who may be susceptible to harm or exploitation due to their age, disabilities, or other temporary or permanent circumstances. These individuals can also be deemed vulnerable if they are reliant on others, such as a child who depends on their parents or a senior with limited autonomy who relies on their caregiver.

Additionally, an individual can be deemed vulnerable concerning someone who holds authority over them. For example, a student may be vulnerable to a teacher or trainer due to the power dynamics of their relationship.

Dangers of not performing police checks

Failing to conduct proper police checks on volunteers who will work with vulnerable persons could have serious consequences for the organization. If harm is caused to a vulnerable person due to a volunteer’s criminal behavior, the organization may be held liable. This may result in legal steps against the organization and significant damage to its reputation. Therefore, it is crucial for charity organizations to carefully screen volunteers who will work with vulnerable persons and take necessary precautions to ensure their safety.

Conducting Police Checks

Before carrying out a police check, it is important to obtain the volunteer’s consent and ensure that the results remain confidential. Once you have obtained the necessary permission, you can contact the police service in your region and provide them with details of the volunteer’s role and responsibilities, so they can conduct the appropriate type of verification.

Remember, the results of the police check are required to be kept confidential to safeguard the privacy of the volunteer. For more information on conducting police checks, you can visit the website of the Royal Canadian Mounted Police (RCMP) or get in touch with your local police service.

When the individual has a criminal record

Before excluding a volunteer based on their criminal record, it’s important to consider whether the offenses committed are relevant to the tasks they would be performing. It’s generally not acceptable to exclude someone if their offenses are not relevant to the volunteer position, as this could be considered discriminatory.

Safeguarding personal information

Charity organizations have a responsibility to safeguard any personal information they possess. Personal information is defined as any information that can be utilized to distinguish a specific individual.

The organization is responsible for protecting the personal information of the individuals who use its services, such as their medical history, financial situation, marital status, or criminal record. To prevent unauthorized access, this information should be stored in a secured location, for example, in a locked filing cabinet.

Additionally, charities must ensure that their volunteers maintain confidentiality and respect the privacy of this information. Volunteers should have access only to the information they need to do their jobs.

Confidentiality agreements

Volunteer confidentiality agreements may be deemed appropriate by the organization to safeguard personal or other sensitive information.

Collecting personal information from volunteers

When a charity organization recruits volunteers, it should gather only the personal information that is necessary for the volunteer’s activities. The organization must directly ask the volunteer for this information and seek authorization to request additional information from other sources, especially when conducting police checks or contacting reference persons.

Similarly, the charity must maintain the confidentiality of any personal information it has on its volunteers, such as police check results or driving records. Volunteers have the right to access their file maintained by the organization.

At Northfield & Associates our expert teams guidance on compliance requirements. Our team understands Canadian law and can help ensure your organization follows proper procedures.

Get professional support today

Email info@northfield.biz

Phone (416) 317-6806

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Appointment Schedule your free consultation

To discuss your specific circumstances and receive expert assistance throughout the reinstatement process with our experienced legal team.

READY FOR BETTER NONPROFIT REPORTING?

At Northfield & Associates, we have a team of professional bookkeepers and accountants to help your organization manage the books so that you can breeze through tax season.

GET IN TOUCH

What We Do!

Getting Started

Review your existing books for needed corrections or back-work
Chart of accounts setup or amendment
Assistance with setting up bank feeds
Limited assistance* with setting up payroll (QBO or Gusto only)
Your books brought current and reconciled if needed

Ongoing Monthly Bookkeeping

After-the-fact transaction recording
Post to general ledger
Post to other ledgers (as needed)
Bank account reconciliation
Monthly financial statements
Other bookkeeping services, as required
Best-practice bookkeeping advice and counsel

Year End

Assistance with 1099-NEC preparation*
Assistance with 1099-MISC preparation*
Year-end financial statements and period-end closing

What We Don’t Do

Pay bills

We do not offer bill-pay services at this time, nor do we manage Accounts Payable (AP) or Accounts Receivable (AR).

Payroll tax responsibility

*Payroll deductions and benefits

Preparation of W2s

Similar to the last item, your full-service payroll provider (QBO/Gusto) is responsible for preparation of Form W2 for employees.

Sales tax reporting

For those nonprofits that sell taxable goods and/or services, your bookkeeper will assist in accounting for sales taxes collected and transmitted, but we do not prepare state sales tax reports.

Donation recording

We do not provide individual donation data entry into your neither your donor CRM nor Quickbooks Online, nor do we prepare year-end donor acknowledgements.

Administrative tasks

We cannot provide administrative services unrelated to our bookkeeping function.

Attend board meetings

Let’s Collaborate & Make a Difference!

Book a Call

Contact us today to schedule your free consultation.

Working with Our Firm

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

Book a Consultation with Northfield & Associates

Your Trusted Partner in International Bilateral Relations

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Contact us today to schedule your free consultation.

Northfield & Associates

Advancing Global Partnerships, Together.

Take the First Step Today

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

If you or anybody that you know, think that you meet the requirements and wish to receive further information.
We can help you start the application process and confirm eligibility requirements to participate.
We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

BOOK A CONSULTATION TODAY

Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.

BOOK A CALL WITH A CONSULTATION

JOIN THE COMMUNITY OF NORTHFIELD & ASSOCIATES

Connect with peers and community ambassadors to hear real experiences, tips, and advice about studying abroad.

EXPLORE NORTHFIELD & ASSOCIATES COMMUNITY

CANADA IMMIGRATION CONSULTANTS

HOW CAN WE HELP?

FREE IMMIGRATION ASSESSMENT

FREE ASSESSMENT FORM

How can we assist you today?

Unlocking the Potential of Those Who Advance the World

Learn more about our core areas of expertise

About Northfield

NORTHFIELD & ASSOCIATES in Canada

As a global consulting firm, Northfield & Associates helps clients with total transformation, driving complex change, enabling organizations to grow, and driving bottom-line impact.

Learn about our offices in Canada, read our latest thought leadership, and connect with our team.

Learn More

Forward-Looking Information

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

Questions?

info@northfied.biz

Within Corporate Newsroom

Media Contact:

media@northfied.biz

Press contact 

PR consultants
press@northfied.biz

Business News Financial Institution & Services Legal News Northfield News

Charity Registration Costs Canada: Complete Fee Breakdown and Budgeting Guide

Post author By Press Secretary
Post date August 1, 2018

You’ve got a great idea for a charity and you’re ready to make it official. But then someone mentions legal fees, incorporation costs, and ongoing compliance expenses, and suddenly you’re wondering if you can afford to start a charity at all.

Here’s the thing that confuses most people about charity registration costs in Canada: the CRA doesn’t charge you anything to apply for charitable status. Zero dollars. But that doesn’t mean starting a charity is free. By the time you factor in incorporation, legal help, and setup costs, you’re looking at several thousand dollars to get properly established.

The biggest mistake new charity founders make is focusing only on the “free” CRA application and forgetting about everything else. Then six months into the process, they’re scrambling to find money for legal fees, professional services, and compliance costs they never saw coming.

Let’s break down exactly what charity registration actually costs in Canada, so you can budget realistically and avoid financial surprises that could derail your charitable mission.

CRA Charity Registration Fees (Spoiler: It’s Free!)

Let’s start with the good news: submitting your charity application to the Canada Revenue Agency costs absolutely nothing. No application fee, no processing fee, no registration fee. The CRA will review your application, conduct their assessment, and issue your charitable registration number without charging you a penny.

What “Free” Actually Covers

The free CRA application covers:

Initial review of your charity application
Assessment of your charitable purposes and activities
Evaluation of your governance structure
Issuance of your charitable registration number (if approved)
Basic guidance during the application process

What “Free” Doesn’t Cover

While the CRA application itself is free, getting to that point involves costs that many people don’t anticipate:

Incorporating your organization before you can apply
Professional help preparing your application
Legal guidance to ensure your application meets CRA requirements
Ongoing compliance support once you’re registered

Think of it like getting a driver’s license. The road test might be free, but you still need to pay for driving lessons, insurance, and all the other requirements before you can legally drive.

Why the CRA Doesn’t Charge Fees

The CRA’s charity registration process is designed to encourage legitimate charitable activities that benefit Canadian society. Charging application fees would create barriers for organizations with limited resources but genuine charitable purposes.

However, this doesn’t mean the process is simple or that you won’t need professional help to navigate it successfully.

Incorporation Costs: Federal vs Provincial Breakdown

Before you can apply for charitable status, you need to incorporate your organization. This is where the first real costs appear, and they vary depending on which route you choose.

Federal Incorporation Through Corporations Canada

Federal incorporation costs:

Online filing: $200
Paper filing: $250 (not recommended)
NUANS name search: $8
Express service (if available): additional $100

Federal incorporation gives you name protection across Canada and makes it easier to operate in multiple provinces. Most charity lawyers recommend this route because it provides more flexibility as your organization grows.

Provincial Incorporation Costs by Province

Each province has its own incorporation fees and requirements:

Ontario: $155 online, $175 by mail

Additional NUANS search: varies
Express service: additional fees apply

British Columbia: Around $350

Name reservation: $30
Expedited service: additional $50-100

Alberta: Approximately $100

Name search: $30
Priority processing: additional fees

Quebec: Around $200

Name reservation and search: additional costs
Expedited service: extra fees

Other Provinces: Generally range from $100-$300

Additional Incorporation Expenses

Don’t forget these often-overlooked costs:

Registered office service: $200-$500 per year (if you don’t have a business address)
Corporate minute book and seal: $150-$300
Initial legal documentation: $500-$1,500
Professional incorporation service: $500-$1,000 (if you don’t use a lawyer for full charity registration)

Legal Professional Fees for Charity Registration

This is typically the largest expense in charity registration, and for good reason. The legal work involved in properly registering a charity requires specialized expertise that can make or break your application.

Full-Service Charity Registration: $3,000 – $8,000

Most organizations working with experienced charity lawyers spend between $3,000 and $8,000 for complete registration services. This wide range reflects the complexity of different charity types:

Simple Charities ($3,000 – $5,000):

Straightforward charitable purposes
Local operations only
Basic governance structure
No complex activities or partnerships

Complex Charities ($5,000 – $8,000):

Multiple or sophisticated charitable purposes
International operations
Complex governance requirements
Unusual activities or funding arrangements

What Professional Legal Services Include

When you work with a specialized charity law firm, your fees typically cover:

Strategic planning and structure recommendations
Incorporation services (federal or provincial)
Drafting compliant charitable purposes
Preparing comprehensive charity application
All supporting documentation and policies
CRA communication and response management
Application monitoring through to approval

DIY vs Professional Help: The Real Cost Comparison

Some people try to save money by handling charity registration themselves. While technically possible, this approach often costs more in the long run:

DIY success rate: About 60% on first application
Professional success rate: Over 90% on first application
Average time for DIY approval: 12-18 months
Average time with professional help: 6-8 months

When DIY applications get rejected, you typically end up hiring a lawyer anyway to fix the problems. By then, you’ve lost months of time and often spend more than if you’d hired professionals from the start.

Fixed-Fee vs Hourly Billing

Many charity lawyers offer fixed-fee arrangements for registration services. This gives you predictable costs and often better value than hourly billing. Ask potential lawyers about their fee structures and what’s included in their quoted prices.

Document Preparation and Filing Costs

Beyond professional legal fees, various document preparation and filing costs add up during the registration process.

Government Filing Fees

While the CRA application is free, other government filings during charity registration include:

Incorporation filing fees (as outlined above)
Name search and reservation fees
Amendment fees if changes are needed: $200-$500
Extra-provincial registration (if needed later): $200-$500 per province

Professional Document Services

If you’re not working with a full-service lawyer, you might need separate document services:

Corporate bylaws drafting: $1,000-$2,500
Policy development: $500-$1,500
Application form preparation: $1,500-$3,000
Supporting document preparation: $500-$1,000

Translation Services

If you’re incorporating in Quebec or need documents in both official languages:

Document translation: $0.15-$0.30 per word
Certified translation: additional fees
Bilingual document preparation: 25-50% premium

Post-Registration Setup Expenses

Getting your charitable registration number is exciting, but it’s just the beginning. Setting up your charity for operations involves additional costs that many people don’t anticipate.

Banking and Financial Setup

Business bank account opening: Usually free, but requires proper documentation
Monthly banking fees: $10-$30 per month
Transaction fees: Varies by bank and account type
Merchant services for donations: 2.2-3.5% per transaction
Accounting software: $15-$50 per month

Insurance Requirements

While not legally required for registration, insurance is essential for operating safely:

General liability insurance: $500-$1,500 per year
Directors and officers insurance: $1,000-$3,000 per year
Property insurance (if applicable): $200-$1,000 per year

Technology and Administrative Setup

Modern charities need basic technology infrastructure:

Professional website development: $1,000-$5,000
Domain and hosting: $100-$300 per year
Professional email system: $5-$15 per user per month
Donor management software: $50-$300 per month
Fundraising platform setup: $200-$1,000 plus ongoing fees

Initial Marketing and Communications

Getting the word out about your new charity involves startup costs:

Logo and brand design: $500-$2,500
Marketing materials: $500-$2,000
Website content and SEO: $1,000-$3,000
Social media setup: $200-$1,000

Ongoing Annual Compliance Costs

Charity registration isn’t a one-time expense. Once you’re operational, ongoing compliance requires regular professional support and various annual costs.

Annual Professional Services: $1,500 – $5,000

Most charities spend between $1,500 and $5,000 annually on professional compliance support:

Basic Annual Support ($1,500 – $2,500):

T3010 annual return preparation
Basic compliance guidance
Policy updates as needed
General legal questions

Comprehensive Annual Support ($2,500 – $5,000):

Complete T3010 preparation and filing
Ongoing compliance monitoring
Regular policy updates
Board training and governance support
CRA communication management

Government Annual Filings

Corporate annual returns: $20-$60 per year (depending on jurisdiction)
HST returns: Free to file, but may require professional help
Payroll remittances: If you have employees

Other Annual Expenses

Insurance renewals: Same as initial costs
Banking fees: $120-$360 per year
Software subscriptions: $180-$600 per year
Website maintenance: $200-$1,000 per year

Hidden Costs in Charity Registration Process

Experienced charity founders always have stories about costs they never saw coming. Here are the big ones that catch people off guard:

Application Revisions and Amendments

About 30% of charity applications require revisions or additional information from the CRA:

First revision with legal help: $500-$1,500
Multiple revision rounds: $1,000-$3,000 total
Major application rewrite: $2,000-$4,000

Extended Timeline Costs

When charity registration takes longer than expected, costs accumulate:

Extended professional services: $200-$500 per month
Opportunity costs from delayed fundraising
Additional board meetings and volunteer time
Interim operational costs without charitable status

Governance Training and Development

Many new charities underestimate the cost of properly training volunteer boards:

Professional governance training: $500-$2,000
Board retreat or strategic planning: $1,000-$3,000
Ongoing director education: $200-$500 per year

Compliance Catch-Up Costs

If your initial application doesn’t include all necessary policies and procedures:

Policy development after registration: $1,000-$3,000
Governance structure improvements: $500-$2,000
Financial system upgrades: $500-$2,000

Fundraising Setup Reality Check

Getting ready to actually raise money involves costs that aren’t part of registration:

Charitable receipting system: $500-$2,000 setup
Fundraising materials and campaigns: $1,000-$5,000
Grant application support: $500-$2,000 per major grant
Donor stewardship systems: $200-$1,000 setup

Budget Planning Template for New Charities

Here’s a realistic budget template for charity registration in Canada, broken down by timeline and necessity:

Phase 1: Incorporation and Application Preparation (Months 1-2)

Essential Costs:

Incorporation fees: $200-$350
Legal services for registration: $3,000-$8,000
Name search and basic setup: $100-$300
Total Phase 1: $3,300-$8,650

Phase 2: Application Processing (Months 3-8)

Potential Additional Costs:

Application revisions: $0-$2,000
Extended professional support: $0-$1,500
Total Phase 2: $0-$3,500

Phase 3: Post-Registration Setup (Months 9-12)

Essential Setup Costs:

Banking and financial setup: $200-$500
Basic insurance: $1,000-$3,000
Technology infrastructure: $1,500-$5,000
Initial marketing: $1,000-$3,000
Total Phase 3: $3,700-$11,500

Year 1 Total Budget Range: $7,000-$23,650

Conservative Planning Budget: $10,000-$15,000 Most well-planned charity registrations fall within this range when working with experienced professionals and planning for typical contingencies.

What to Budget for Year 2 and Beyond

Annual compliance costs: $2,000-$5,000
Insurance renewals: $1,500-$4,500
Technology and administrative: $1,000-$3,000
Growth and development: $2,000-$10,000
Total ongoing annual costs: $6,500-$22,500

Understanding the real costs of charity registration helps you plan effectively and avoid the financial surprises that derail many well-intentioned charitable initiatives. While starting a charity involves significant upfront investment, proper budgeting and professional guidance ensure your money is well spent.

Whether you’re registering a charity in Ontario or starting a nonprofit that might later convert to charitable status, understanding all the costs involved helps you make informed decisions about timing, structure, and professional support.

Working with experienced charity lawyers typically represents the largest single expense in charity registration, but it’s also the investment most likely to ensure success and prevent costly problems later.

Northfield & Associates provides transparent, fixed-fee pricing for charity registration services, helping you budget effectively while ensuring your organization gets the professional support it needs for successful registration and long-term compliance.

Ready to start your charity with a realistic budget and proper legal foundation?

Work with professionals who understand both the legal requirements and the financial realities of building a successful charitable organization in Canada.

At Northfield & Associates our expert teams guidance on compliance requirements. Our team understands Canadian charity law and can help ensure your organisation follows proper procedures.

Ready for better nonprofit reporting?

At Northfield & Associates, we have a team of professional bookkeepers and accountants to help your organization manage the books so that you can breeze through tax season.

GET IN TOUCH

What We Do!

Getting Started

Review your existing books for needed corrections or back-work
Chart of accounts setup or amendment
Assistance with setting up bank feeds
Limited assistance* with setting up payroll (QBO or Gusto only)
Your books brought current and reconciled if needed

Ongoing Monthly Bookkeeping

After-the-fact transaction recording
Post to general ledger
Post to other ledgers (as needed)
Bank account reconciliation
Monthly financial statements
Other bookkeeping services, as required
Best-practice bookkeeping advice and counsel

Year End

Assistance with 1099-NEC preparation*
Assistance with 1099-MISC preparation*
Year-end financial statements and period-end closing

What We Don’t Do

Pay bills

We do not offer bill-pay services at this time, nor do we manage Accounts Payable (AP) or Accounts Receivable (AR).

Payroll tax responsibility

*Payroll deductions and benefits

Preparation of W2s

Similar to the last item, your full-service payroll provider (QBO/Gusto) is responsible for preparation of Form W2 for employees.

Sales tax reporting

For those nonprofits that sell taxable goods and/or services, your bookkeeper will assist in accounting for sales taxes collected and transmitted, but we do not prepare state sales tax reports.

Donation recording

We do not provide individual donation data entry into your neither your donor CRM nor Quickbooks Online, nor do we prepare year-end donor acknowledgements.

Administrative tasks

We cannot provide administrative services unrelated to our bookkeeping function.

Attend board meetings

Let’s Collaborate & Make a Difference!

Book a Call

Contact us today to schedule your consultation.

Working with Our Firm

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

Book a Consultation with Northfield & Associates

Your Trusted Partner in International Bilateral Relations

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Northfield & Associates

Advancing Global Partnerships, Together.

Take the First Step Today

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

If you or anybody that you know, think that you meet the requirements and wish to receive further information.
We can help you start the application process and confirm eligibility requirements to participate.
We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

Book a Consultation Today

Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.

Book a call with a Consultation

Join the community of Northfield & Associates

Connect with peers and community ambassadors to hear real experiences, tips, and advice about studying abroad.

Explore Northfield & Associates community

About Northfield

Forward-Looking Information

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

Questions?

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Within Corporate Newsroom

Media Contact:

media@northfied.biz

Press contact 

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press@northfied.biz

Business News Financial Institution & Services Legal News Northfield News

Charity Dissolution in Canada: Legal Process and Requirements

Post author By Press Secretary
Post date July 22, 2018

Nobody starts a charity expecting to shut it down. You begin with hope, passion, and a vision for making the world better. But sometimes circumstances change in ways you never anticipated. Your founding board members move away, funding disappears, your target population’s needs evolve, or external factors make your mission impossible to pursue.

The thought of dissolving your charity feels like admitting failure, but sometimes it’s the most responsible decision you can make. Maybe your organization has achieved its original goals and is no longer needed. Perhaps you’re considering merging with another charity that can better serve your beneficiaries. Or maybe ongoing operational challenges have made it impossible to fulfill your charitable purposes effectively.

Here’s what many charity leaders don’t realize: dissolving a charity improperly can create serious legal problems for directors, compromise the charitable assets you’re trying to protect, and potentially violate your obligations to donors, beneficiaries, and the public. But when done correctly, dissolution can be a responsible way to ensure charitable assets continue serving charitable purposes and that all legal obligations are properly fulfilled.

The process of charity dissolution in Canada involves multiple legal requirements, regulatory obligations, and stakeholder considerations that must be carefully managed. Understanding these requirements helps ensure the dissolution process protects everyone involved while honoring the charitable intent behind your organization’s work.

When Charities Should Consider Dissolution

The decision to dissolve a charity is never easy, but certain circumstances make dissolution the most responsible choice for directors and stakeholders.

Mission Achievement or Obsolescence

Sometimes dissolution reflects success rather than failure:

Original mission accomplished: The charitable need your organization was created to address has been resolved or is being adequately served by others
Changed circumstances: Social, technological, or policy changes have made your approach obsolete or unnecessary
Better alternatives available: Other organizations are now better positioned to achieve your charitable goals
Planned sunset: Some charities are intentionally created with limited lifespans or specific end goals

Operational Sustainability Issues

When operational challenges make effective charitable work impossible:

Insufficient funding: Unable to raise adequate funds to carry out charitable activities effectively
Leadership vacuum: Cannot recruit or retain qualified board members or senior staff
Regulatory compliance problems: Ongoing difficulty maintaining compliance with charity law requirements
Insurance and liability concerns: Unable to obtain or afford necessary insurance coverage for operations

Governance and Management Breakdown

When organizational dysfunction prevents effective operations:

Board conflicts: Irreconcilable differences between board members that prevent effective governance
Mission drift: Organization has strayed from charitable purposes and cannot realign operations
Financial mismanagement: Serious financial problems that cannot be resolved through normal governance processes
Legal or reputational issues: Problems that compromise the organization’s ability to serve its charitable purposes

Strategic Restructuring Opportunities

Sometimes dissolution is part of strategic organizational planning:

Merger opportunities: Dissolving to merge with another organization that can better serve your beneficiaries
Consolidation initiatives: Multiple related organizations deciding to combine resources and efforts
Successor organization creation: Dissolving to create a new organization with updated structure or purposes
Asset transfer strategies: Moving charitable assets to organizations better positioned to use them effectively

External Pressure and Requirements

Circumstances beyond organizational control may necessitate dissolution:

Regulatory action: CRA revocation or other regulatory sanctions that make continued operation impossible
Legal liability: Lawsuits or liability issues that threaten organizational viability
Insurance loss: Inability to obtain necessary insurance coverage for continued operations
Facility or resource loss: Loss of essential facilities, licenses, or resources needed for charitable activities

Early Warning Signs

Organizations should consider dissolution planning when facing:

Consistently declining revenues or increasing deficits over multiple years
Difficulty recruiting qualified board members or volunteers
Reduced community support or engagement with charitable activities
Ongoing struggles to meet basic compliance and operational requirements
Loss of key partnerships or funding relationships essential to mission achievement

Legal Requirements for Charity Dissolution

Charity dissolution in Canada involves complex legal requirements that vary depending on how your organization is structured and where it operates.

Corporate Law Dissolution Requirements

Federal corporations under the Canada Not-for-profit Corporations Act must:

Obtain board resolution authorizing dissolution
Provide proper notice to members (if applicable)
Obtain member approval by special resolution (if required)
File articles of dissolution with Corporations Canada
Satisfy all corporate debts and liabilities
Distribute remaining assets in accordance with articles and bylaws

Provincial corporation requirements vary by jurisdiction:

Ontario (ONCA): Similar process to federal requirements with provincial-specific procedures
British Columbia: Dissolution under BC Societies Act with specific notice and approval requirements
Alberta: Societies Act dissolution procedures and asset distribution rules
Other provinces: Each has specific dissolution procedures and requirements

Timing and Notice Requirements

Board resolution: Must be passed by directors authorizing dissolution and specifying terms

Member notice: If organization has members, must provide advance notice of dissolution proposal

Member approval: Special resolution by members may be required depending on corporate structure

Public notice: Some jurisdictions require public notice of intended dissolution

Creditor notification: Must notify known creditors and provide opportunity for claims

CRA notification: Must inform CRA of intended dissolution and obtain clearance

Asset Distribution Planning

Identification of assets: Complete inventory of all organizational assets including:

Cash and investments
Real estate and equipment
Intellectual property and intangible assets
Restricted funds and endowments

Liability assessment: Identification and resolution of all organizational debts and liabilities:

Outstanding bills and contractual obligations
Employment obligations and severance costs
Lease termination costs and facility obligations
Potential or contingent liabilities

Asset distribution plan: Development of plan for distributing remaining assets in compliance with:

Corporate articles and bylaws requirements
Donor restrictions and fund limitations
Charity law asset distribution rules
Tax considerations for asset transfers

Documentation Requirements

Board minutes: Detailed minutes documenting dissolution decision and rationale

Member resolutions: If applicable, formal member approval of dissolution

Asset inventory: Complete documentation of all organizational assets and their disposition

Creditor settlements: Documentation of all debt payments and liability resolutions

Distribution records: Detailed records of how assets were distributed and to whom

Regulatory filings: All required government filings and clearances

Understanding these legal requirements becomes especially important when working with experienced charity lawyers who can ensure proper compliance throughout the dissolution process.

Asset Distribution Rules for Dissolved Charities

The distribution of charitable assets upon dissolution is strictly regulated to ensure resources continue serving charitable purposes.

Fundamental Asset Distribution Principles

Charitable purpose preservation: All assets held for charitable purposes must be transferred to other qualified donees that will use them for similar charitable purposes

No private benefit: Assets cannot be distributed to directors, members, or other private parties

Donor intent respect: Assets subject to donor restrictions must be transferred to organizations that will honor those restrictions

Public benefit maintenance: Asset distribution must continue serving the public benefit that justified the organization’s charitable status

Qualified Donee Requirements

Assets can only be distributed to organizations that qualify as donees under the Income Tax Act:

Registered charities in Canada
Qualified donees including certain government bodies and approved foreign charities
Similar organizations with compatible charitable purposes and proper legal status

Asset distribution to non-qualified organizations violates charity law and can result in penalties, tax liability, and potential director liability.

Restricted Fund Considerations

Donor-restricted assets: Must be transferred to organizations that can and will honor the original restrictions

Endowment funds: Principal amounts may need special handling to preserve donor intent about permanent restriction

Project-specific funds: Must go to organizations capable of completing the intended charitable projects

Geographic restrictions: Assets restricted to specific geographic areas must go to organizations serving those areas

Asset Valuation and Transfer Procedures

Fair market value assessment: Assets must be valued appropriately for tax and legal purposes

Professional appraisals: May be required for significant real estate, equipment, or other valuable assets

Transfer documentation: Proper legal documentation of asset transfers to receiving organizations

Tax considerations: Understanding tax implications for both dissolving and receiving organizations

Due Diligence for Receiving Organizations

Qualified donee verification: Ensuring receiving organizations are properly registered and in good standing

Capacity assessment: Confirming receiving organizations can effectively use transferred assets

Mission alignment: Ensuring receiving organizations have compatible charitable purposes

Financial stability: Assessing whether receiving organizations are financially stable enough to properly steward transferred assets

Special Asset Categories

Real estate transfers: May require special procedures, valuations, and legal documentation

Investment portfolios: May need professional management during transfer process

Intellectual property: Copyrights, trademarks, and other intellectual assets require special transfer procedures

Program assets: Equipment, materials, and resources used in charitable programs

Restricted funds with impossible purposes: May require court application or CRA approval for cy-près distribution to similar charitable purposes

CRA Notification and Final Returns

The Canada Revenue Agency has specific requirements for charity dissolution that must be carefully followed to maintain compliance and avoid penalties.

Advance Notification Requirements

Dissolution intent notification: Must notify CRA in advance of intended dissolution

Asset distribution plan: Provide detailed plan for asset distribution showing compliance with charity law

Timeline communication: Inform CRA of expected dissolution timeline and key milestones

Ongoing activity reporting: Continue reporting charitable activities until actual dissolution

Final T3010 Return Requirements

Final return designation: Final T3010 must be clearly marked as final return for dissolved organization

Complete activity reporting: Must report all activities and transactions up to dissolution date

Asset distribution reporting: Detailed reporting of how all assets were distributed

Final financial statements: Complete financial statements showing organization’s final financial position

Compliance confirmation: Demonstration that all charity law requirements were met throughout dissolution process

Books and Records Transfer

Record preservation: Must ensure proper preservation of organizational books and records

Transfer to receiving organization: May transfer records to organization receiving majority of assets

Independent storage: May need to arrange independent storage if no single successor organization

Access requirements: Must ensure CRA can access records for required retention period

Privacy and confidentiality: Must protect confidential donor and beneficiary information during transfer

Outstanding Compliance Issues

Penalty resolution: Must resolve any outstanding penalties or compliance issues before dissolution

Audit completion: If under CRA audit, must complete audit process before final dissolution

Compliance agreements: Must fulfill any outstanding compliance agreement obligations

Filing corrections: Must correct any errors in previous filings before dissolution

Final CRA Clearance

Clearance certificate: Obtain formal clearance from CRA confirming all obligations have been met

Tax account closure: Formally close organizational tax accounts with CRA

Charitable registration termination: Official termination of charitable registration number

Final confirmation: Written confirmation from CRA that dissolution process is complete

Working with qualified charity board members throughout the dissolution process helps ensure proper oversight and compliance with all regulatory requirements.

Corporate Dissolution vs Charity Revocation

Understanding the difference between voluntary dissolution and involuntary revocation helps charities choose the appropriate process and avoid unnecessary complications.

Voluntary Dissolution Process

Initiated by organization: Board and members (if applicable) decide to dissolve voluntarily

Controlled timeline: Organization controls timing and process within legal requirements

Asset distribution planning: Organization can plan asset distribution to maximize charitable benefit

Reputation protection: Voluntary dissolution typically causes less reputational damage than revocation

Clean closure: Proper voluntary dissolution provides clean legal closure with all obligations fulfilled

Involuntary Revocation by CRA

CRA-initiated process: CRA determines organization should lose charitable status

Common revocation grounds:

Failure to file required returns
Operating outside charitable purposes
Providing undue private benefit
Serious compliance violations
Inadequate books and records

Limited control: Organization has limited ability to control process once revocation proceedings begin

Potential penalties: May involve financial penalties and tax consequences

Reputational damage: Revocation typically causes significant reputational harm

Strategic Considerations

Timing advantages of voluntary dissolution:

Better control over asset distribution
More time for proper creditor notification and debt resolution
Opportunity to communicate dissolution rationale to stakeholders
Ability to complete outstanding charitable projects

Avoiding revocation through voluntary dissolution:

When compliance problems are serious but not yet subject to revocation
When organizational capacity is insufficient for continued operations
When mission achievement or obsolescence makes continued operation unnecessary

Appeal and Objection Rights

Revocation appeals: Organizations facing revocation can appeal CRA decisions

Objection process: Formal objection procedures for challenging CRA decisions

Court applications: In some cases, court applications may be appropriate

Settlement negotiations: Possibility of negotiating voluntary dissolution in lieu of revocation

Legal and Financial Consequences

Tax implications: Different tax consequences for voluntary dissolution vs revocation

Director liability: Potential personal liability differences between voluntary and involuntary processes

Asset distribution: More favorable asset distribution options with voluntary dissolution

Future activities: Impact on directors’ ability to be involved with other charities

Member and Board Approval Process

Proper approval processes ensure dissolution decisions are legally valid and reflect appropriate organizational governance.

Board Resolution Requirements

Initial authorization: Board resolution authorizing dissolution planning and preparation

Detailed dissolution plan: Board approval of specific dissolution plan including asset distribution

Final dissolution authorization: Formal board resolution authorizing actual dissolution filing

Documentation requirements: Proper board minutes documenting discussions, deliberations, and decisions

Voting thresholds: Understanding required voting thresholds for dissolution decisions

Member Involvement and Approval

Member notification: Proper advance notice to all members about proposed dissolution

Information provision: Providing members with sufficient information for informed decision-making

Meeting procedures: Proper procedures for member meetings to consider dissolution

Voting requirements: Understanding special resolution requirements for dissolution approval

Minority protection: Ensuring minority member rights are protected during dissolution process

Stakeholder Communication

Donor notification: Informing major donors about dissolution plans and asset distribution

Beneficiary communication: Ensuring beneficiaries understand how their interests will be protected

Community engagement: Appropriate communication with community stakeholders

Partner organizations: Notification of partner organizations that may be affected

Staff and volunteers: Proper communication with staff and volunteers about timeline and implications

Due Process Considerations

Reasonable deliberation: Allowing adequate time for consideration and discussion

Alternative exploration: Demonstrating consideration of alternatives to dissolution

Professional advice: Obtaining appropriate professional guidance for decision-making

Conflict management: Addressing any conflicts of interest in dissolution decisions

Documentation: Maintaining proper records of decision-making process and rationale

Legal Protection for Decision-Makers

Business judgment protection: Ensuring decisions are made with proper care and diligence

Professional guidance: Working with qualified legal counsel throughout the process

Insurance considerations: Ensuring director and officer insurance covers dissolution activities

Liability minimization: Following proper procedures to minimize potential personal liability

Creditor and Stakeholder Obligations

Charity dissolution requires careful attention to the rights and interests of various stakeholders who may be affected by the closure.

Creditor Identification and Notification

Complete creditor inventory: Identifying all organizational debts and obligations including:

Trade creditors and suppliers
Employment obligations and benefits
Lease and contract obligations
Loan and financing arrangements
Professional service providers
Government obligations (taxes, remittances, etc.)

Formal notice procedures: Providing proper legal notice to all known creditors

Claims process: Establishing process for creditors to submit claims against organization

Dispute resolution: Procedures for addressing disputed claims or obligations

Payment priorities: Understanding legal priorities for debt payment from available assets

Employee and Volunteer Obligations

Employment termination: Proper notice and severance for employees

Benefits continuation: Ensuring proper handling of employee benefits and pensions

Volunteer recognition: Appropriate acknowledgment of volunteer contributions

Reference letters: Providing employment references and documentation for staff

Professional development: Assisting staff with transition to new employment where possible

Contract and Partnership Obligations

Contract review: Evaluating all organizational contracts for termination provisions

Partnership agreements: Proper termination of partnerships and collaborative arrangements

Service agreements: Ensuring continuity of essential services for beneficiaries during transition

Vendor relationships: Professional handling of supplier and vendor relationships

Facility and equipment: Proper termination of leases and equipment arrangements

Beneficiary and Community Obligations

Service continuity: Ensuring continuation of essential services during dissolution process

Transition planning: Helping beneficiaries transition to other service providers

Information transfer: Properly transferring beneficiary information to successor organizations (with appropriate consents)

Community impact: Considering broader community impact of service discontinuation

Legacy preservation: Ensuring organizational history and achievements are appropriately documented and preserved

Donor and Funding Source Obligations

Donor communication: Informing donors about dissolution and asset distribution plans

Restricted fund compliance: Ensuring donor restrictions are honored in asset distribution

Grant obligations: Fulfilling outstanding grant reporting and compliance requirements

Recognition continuity: Ensuring donor recognition commitments are transferred to successor organizations where appropriate

Professional Assistance for Charity Dissolution

Charity dissolution involves complex legal, regulatory, and practical considerations that typically require professional guidance to navigate successfully.

Legal Counsel Requirements

Specialized charity law expertise: Dissolution involves charity law, corporate law, employment law, and other specialized areas

Regulatory compliance guidance: Ensuring compliance with CRA requirements and other regulatory obligations

Asset distribution planning: Professional guidance for legally compliant asset distribution

Documentation preparation: Proper preparation of legal documents and regulatory filings

Liability protection: Ensuring directors and officers are protected from personal liability

Accounting and Financial Services

Asset valuation: Professional valuation of organizational assets for distribution purposes

Financial statement preparation: Final financial statements and regulatory reporting

Tax compliance: Ensuring compliance with all tax obligations during dissolution

Audit completion: Completing any outstanding audit or review requirements

Record preservation: Proper preservation and transfer of financial records

Specialized Professional Services

Real estate professionals: For organizations with significant real estate holdings

Investment advisors: For organizations with complex investment portfolios

Insurance brokers: For managing insurance coverage during dissolution process

Human resources consultants: For organizations with significant employee obligations

Communications professionals: For managing public communications about dissolution

Cost-Benefit Analysis of Professional Help

Risk mitigation: Professional guidance reduces risk of costly mistakes and compliance violations

Efficiency gains: Professional experience typically results in faster, more efficient dissolution process

Liability protection: Proper professional guidance provides better protection for directors and officers

Relationship preservation: Professional handling typically results in better stakeholder relationships during transition

Peace of mind: Professional guidance provides confidence that all obligations are properly fulfilled

Choosing Professional Advisors

Charity law specialization: Ensuring legal counsel has specific charity law expertise and experience

Track record: Working with professionals who have successfully handled charity dissolutions

Comprehensive service: Choosing advisors who can coordinate all aspects of dissolution process

Cost transparency: Understanding fee structures and total costs for dissolution services

Client references: Obtaining references from other organizations that have used dissolution services

The decision to dissolve a charity is never easy, but when it’s the right decision, proper legal and professional guidance ensures the process protects everyone involved while honoring the charitable intent behind the organization’s work. Whether dealing with operational challenges, strategic restructuring, or changed circumstances, professional assistance helps ensure dissolution is handled responsibly and legally.

Understanding the dissolution process also helps charity leaders make informed decisions about whether dissolution is appropriate or whether alternative solutions might better serve the organization and its stakeholders.

Northfield & Associates provides comprehensive legal guidance for charity dissolution, helping organizations navigate the complex requirements while protecting the interests of directors, stakeholders, and beneficiaries. Professional guidance ensures the dissolution process is handled with the care and attention that charitable assets and stakeholder interests deserve.

Ready to explore your options and understand the dissolution process?

Work with experienced professionals who understand both the legal requirements and the sensitivity required for these difficult organizational decisions.

At Northfield & Associates our expert teams guidance on compliance requirements. Our team understands Canadian charity law and can help ensure your organisation follows proper procedures.

Ready for better nonprofit reporting?

At Northfield & Associates, we have a team of professional bookkeepers and accountants to help your organization manage the books so that you can breeze through tax season.

GET IN TOUCH

What We Do!

Getting Started

Review your existing books for needed corrections or back-work
Chart of accounts setup or amendment
Assistance with setting up bank feeds
Limited assistance* with setting up payroll (QBO or Gusto only)
Your books brought current and reconciled if needed

Ongoing Monthly Bookkeeping

After-the-fact transaction recording
Post to general ledger
Post to other ledgers (as needed)
Bank account reconciliation
Monthly financial statements
Other bookkeeping services, as required
Best-practice bookkeeping advice and counsel

Year End

Assistance with 1099-NEC preparation*
Assistance with 1099-MISC preparation*
Year-end financial statements and period-end closing

What We Don’t Do

Pay bills

We do not offer bill-pay services at this time, nor do we manage Accounts Payable (AP) or Accounts Receivable (AR).

Payroll tax responsibility

*Payroll deductions and benefits

Preparation of W2s

Similar to the last item, your full-service payroll provider (QBO/Gusto) is responsible for preparation of Form W2 for employees.

Sales tax reporting

For those nonprofits that sell taxable goods and/or services, your bookkeeper will assist in accounting for sales taxes collected and transmitted, but we do not prepare state sales tax reports.

Donation recording

We do not provide individual donation data entry into your neither your donor CRM nor Quickbooks Online, nor do we prepare year-end donor acknowledgements.

Administrative tasks

We cannot provide administrative services unrelated to our bookkeeping function.

Attend board meetings

Let’s Collaborate & Make a Difference!

Book a Call

Contact us today to schedule your consultation.

Working with Our Firm

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

Book a Consultation with Northfield & Associates

Your Trusted Partner in International Bilateral Relations

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Northfield & Associates

Advancing Global Partnerships, Together.

Take the First Step Today

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

If you or anybody that you know, think that you meet the requirements and wish to receive further information.
We can help you start the application process and confirm eligibility requirements to participate.
We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

Book a Consultation Today

Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.

Book a call with a Consultation

Join the community of Northfield & Associates

Connect with peers and community ambassadors to hear real experiences, tips, and advice about studying abroad.

Explore Northfield & Associates community

About Northfield

Forward-Looking Information

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

Questions?

info@northfied.biz

Within Corporate Newsroom

Media Contact:

media@northfied.biz

Press contact 

PR consultants
press@northfied.biz

Immigration Immigration info Legal News

Post Graduate Work Permit Tips

Post author By Press Secretary
Post date July 20, 2018

Prior to picking the program you wish to study as well as the school of your choice whether it is a college or university, make sure that the program and learning institution are approved for the Post Graduate Work Permit. The Post Graduate Work Permit is extremely important because it allows you to extend your stay in Canada and it also gives you Canadian experience which will be helpful with your Express Entry.

To be approved for a Post Graduate Work Permit you would have to study for at least 8 months full time. What many students are doing, they are enrolling in Colleges and Universities programs that are 2 years or more. If the program is 2 years or more and its full time, you automatically get a Post Graduate Work Permit for 3 years. If the program is 8 months full time but less than 2 years, then the Post Graduate Work Permit would be the same as the length of your program.

So, if your program is 2 years or more, you automatically are considered for a Post Graduate Work Permit that is for 3 years. Most students opt for this option because the PGWP is an open work permit and it gives you the possibility to work anywhere.

One important thing you need to keep in mind is that you would have to study full time. You cannot apply for a PGWP if you are studying part time. If you took a program that was 3 years or 4 years, but it was part time, you would not be eligible.

Also, this is an application process. You would have to apply, and you would have a set time frame in which to do so. The application should be submitted once you have graduated and you have received your transcripts.

One of the benefits of the PGWP, is that you are exposed to the workforce. You can work anywhere you desire but it is recommended that you work at a job that is recognized within the National Occupational Classification (NOC) system as A, B or zero. Working within these categories will come in handy when you apply for your Express Entry.

Unfortunately, it does come as a surprise to many applicants when they’re applying for permanent residency or Express Entry that they don’t have the right Canadian experience because the jobs that they have worked at are not in the proper NOC category; A, B or zero.

In you have any questions pertaining to PGWP or NOC, please get in touch with us.

We will help guide you in the right direction.

Contact us today to schedule your consultation.

Working with Our Firm

In this evolving economic landscape, collaboration with our firm offers clients a strategic advantage. With Cambodia’s reform-driven investment environment and Canada’s expanding footprint in Southeast Asia, our team of experienced consultants and legal advisors provides tailored guidance to help businesses navigate cross-border opportunities. We specialize in developing comprehensive legal strategies, structuring international partnerships, and ensuring compliance in emerging markets.

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

Book a Consultation with Northfield & Associates

Your Trusted Partner in International Bilateral Relations

At Northfield & Associates, we specialize in Foreign Direct Investment (FDI), international trade missions, and cross-border legal strategy. Our team of experienced consultants and legal advisors offers tailored guidance and strategic insight to help you navigate the complexities of international partnerships and development opportunities.

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Northfield & Associates

Advancing Global Partnerships, Together.

Take the First Step Today

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

If you or anybody that you know, think that you meet the requirements and wish to receive further information.
We can help you start the application process and confirm eligibility requirements to participate.
We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

Book a Consultation Today

Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.

Book a call with a Consultation

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Connect with peers and community ambassadors to hear real experiences, tips, and advice about studying abroad.

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About Northfield

Northfield & Associates International Corporation is a global strategic advisory and consulting firm partnering with private equity, sovereign, and institutional investors to deploy capital, manage regulatory, supporting senior leadership, boards, and capital providers across Cambodia, Canada, and international markets operating in complex regulatory, economic, and geopolitical environments, and drive enterprise value creation across complex global markets.

We advise boards, executives, entrepreneurs, and public-sector decision-makers on business strategy, institutional transformation, and high-stakes market challenges requiring disciplined judgment, capital efficiency, and execution certainty. Our work is concentrated across priority global sectors, including agribusiness, aviation and automotive, energy and natural resources, financial services, healthcare, infrastructure, real estate, immigration, education, and information technology.

Our platform integrates sector-specific intelligence with multidisciplinary advisory capabilities. Clients benefit from coordinated access to consulting, legal and regulatory counsel, financial management, risk assessment, real estate advisory, immigration, education, and technology expertise. This integrated model supports informed capital allocation, regulatory-compliant investment structuring, and execution-ready strategies designed to optimise returns, preserve downside protection, and enhance risk-adjusted performance.

Northfield combines consulting rigor with legal and regulatory judgment to support capital markets-aligned decision-making in complex, regulated, and rapidly evolving environments. We partner with private enterprises, institutional investors, family offices, and public-sector entities to structure, deploy, and manage capital effectively; strengthen governance; mitigate regulatory and geopolitical risk; and drive sustainable enterprise value creation.

Our engagements span strategy formulation, operational optimisation, organisational design, and change execution. We deliver measurable outcomes that improve financial performance, support disciplined growth, enhance valuation, and generate durable returns on investment for investors, shareholders, and institutional stakeholders. We operate with independence, precision, and accountability, aligned with long-term value creation and fiduciary standards.

Forward-Looking Information

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

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Business News Financial Institution & Services Legal News Northfield News

How To Take Minutes at Charity Annual General Meetings

Post author By Press Secretary
Post date June 22, 2018

Beyond showing what motions have passed, what else should the board of a charity be coginizant about to record during the general meeting?

Documented discussions:

Aside for motions, they need to show that the directors exercised genuine oversight in the decision to pass a motion. So, for example, let’s say the minutes include the passage of the budget. That is a major decision that will typically see major discussion, sometimes line by line. If there is no finance committee from which there might be minutes describing in greater detail the line by line discussion, then it is important that the board minutes capture this discussion. In particular, any lines you might reasonably expect the CRA to take issue with, i.e. compensation, the payment of family members, etc., needs to face additional scrutiny.

Reasons supported by research:

Related to the budget as well, the Board needs to know that it is getting fair market value for what it is spending. This might mean getting quotes or doing some other research. The point is that the board’s reasons for believing it is getting fair market value should be clear.

Reference to supporting documents:

Where there are details that support the discussion contained in documents that were circulated to the Board, then they should be explicitly referenced in the minutes. For example, contracts, prices, budgets, etc. The version of the document being referenced should be clear (e.g. dated or version). For example, it’s not enough just to say that you will continue to use a certain intermediary since the previous minutes did not document any input the Board had into the content of those agreements. The specific documents should be referenced, and some discussion explaining what I discussed above The more details, the better.

At Northfield & Associates our expert teams guidance on compliance requirements. Our team understands Canadian charity law and can help ensure your organisation follows proper procedures.

Ready for better nonprofit reporting?

At Northfield & Associates, we have a team of professional bookkeepers and accountants to help your organization manage the books so that you can breeze through tax season.

GET IN TOUCH

What We Do!

Getting Started

Review your existing books for needed corrections or back-work
Chart of accounts setup or amendment
Assistance with setting up bank feeds
Limited assistance* with setting up payroll (QBO or Gusto only)
Your books brought current and reconciled if needed

Ongoing Monthly Bookkeeping

After-the-fact transaction recording
Post to general ledger
Post to other ledgers (as needed)
Bank account reconciliation
Monthly financial statements
Other bookkeeping services, as required
Best-practice bookkeeping advice and counsel

Year End

Assistance with 1099-NEC preparation*
Assistance with 1099-MISC preparation*
Year-end financial statements and period-end closing

What We Don’t Do

Pay bills

We do not offer bill-pay services at this time, nor do we manage Accounts Payable (AP) or Accounts Receivable (AR).

Payroll tax responsibility

*Payroll deductions and benefits

Preparation of W2s

Similar to the last item, your full-service payroll provider (QBO/Gusto) is responsible for preparation of Form W2 for employees.

Sales tax reporting

For those nonprofits that sell taxable goods and/or services, your bookkeeper will assist in accounting for sales taxes collected and transmitted, but we do not prepare state sales tax reports.

Donation recording

We do not provide individual donation data entry into your neither your donor CRM nor Quickbooks Online, nor do we prepare year-end donor acknowledgements.

Administrative tasks

We cannot provide administrative services unrelated to our bookkeeping function.

Attend board meetings

Let’s Collaborate & Make a Difference!

Book a Call

Contact us today to schedule your consultation.

Working with Our Firm

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

Book a Consultation with Northfield & Associates

Your Trusted Partner in International Bilateral Relations

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Northfield & Associates

Advancing Global Partnerships, Together.

Take the First Step Today

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

If you or anybody that you know, think that you meet the requirements and wish to receive further information.
We can help you start the application process and confirm eligibility requirements to participate.
We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

Book a Consultation Today

Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.

Book a call with a Consultation

Join the community of Northfield & Associates

Connect with peers and community ambassadors to hear real experiences, tips, and advice about studying abroad.

Explore Northfield & Associates community

About Northfield

Forward-Looking Information

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

Questions?

info@northfied.biz

Within Corporate Newsroom

Media Contact:

media@northfied.biz

Press contact 

PR consultants
press@northfied.biz