What Is ONCA and How Does It Affect Ontario Nonprofits and Charities?
If you run a nonprofit or charity in Ontario, you’ve probably heard of ONCA. But what exactly is it, and what does it mean for your organization?
In this blog post, we’ll explain:
What does ONCA stand for
What it means for nonprofits and charities
The difference between ONCA and CNCA
What has changed under ONCA
What to do if you missed the October 2024 compliance deadline
What Does ONCA Mean?
ONCA stands for the Ontario Not-for-Profit Corporations Act. It’s the law that governs most nonprofit organizations and charities incorporated in Ontario.
ONCA came into effect on October 19, 2021. Before that, nonprofits in Ontario were governed by an outdated law from the 1950s. ONCA was created to modernize the rules, make things clearer, and give nonprofits more flexibility.
What Is the Purpose of ONCA?
The goal of ONCA is to:
Give members stronger rights
Make it easier to incorporate a nonprofit
Provide clear rules for governance
Allow certain nonprofits to skip full audits and use a review engagement instead
Clarify when nonprofits can make money from business activities
Does ONCA Apply to Your Organization?
ONCA only applies to nonprofits and charities that are incorporated in Ontario.
Some nonprofits are considering moving from ONCA to CNCA if they operate across provinces or prefer the federal rules. This process is called “continuance.”
What Changed Under ONCA?
ONCA introduced several new rules. If your organization is incorporated in Ontario, these changes apply to you:
Clear membership structures must be stated in your Articles
Electronic and proxy voting are now allowed
Member proposals at meetings are permitted
Employees can serve as directors
Directors don’t have to be members
Default rules for quorum and voting at meetings
New rules for Public Benefit Corporations
Flexible financial reporting (you may not need a full audit, and audit threshold requirements are significnicanly higher)
Directors must give written consent to serve
Minimum and maximum terms for directors
These changes are designed to make nonprofit governance more efficient and transparent.
How Do I Become ONCA Compliant?
To become ONCA-compliant, your organization must:
Review your governing documents (Letters Patent, bylaws, etc.)
File the updated documents with the Ontario government
It’s best to do this with the help of an Ontario lawyer experienced in charity and nonprofit law generally and with ONCA legislation in particular.
What If You Missed the ONCA Deadline?
The deadline to comply with ONCA was October 18, 2024. If you haven’t updated your documents yet, your organization is now legally non-compliant.
This can create serious problems:
Your bylaws may no longer be valid
Board decisions could be challenged
You may lose out on grants or funding
Members may raise legal concerns
The good news: It’s not too late to fix it.
We help nonprofits and charities:
Review their documents
Update their bylaws and Articles
Regain full compliance with ONCA
Need Help With ONCA Compliance?
Our team of charity lawyers have helped hundreds of Ontario nonprofits and charities update their documents, stay compliant with ONCA and all relevant provincial and federal legislation, and where prudent, transition to federal incorporation.
Here are answers to common questions about ONCA and what it means for Ontario nonprofits and charities.
What is ONCA in Ontario?
ONCA is the Not-for-Profit Corporations Act, 2010. It is the law that governs how nonprofit corporations operate in Ontario. ONCA replaced the old Corporations Act and brought new rules for nonprofits to follow.
What is the purpose of ONCA?
ONCA updates and modernizes the rules for nonprofit organizations in Ontario. Its purpose is to make governance clearer, protect members’ rights, and help nonprofits run more effectively. The law sets standards for how boards operate and how organizations make decisions.
What are the new rules for nonprofit organizations in Ontario?
ONCA brought several new rules. Organizations must update their bylaws and governing documents. Boards have clearer duties and responsibilities. Members have more rights, including better access to information. There are also new rules about meetings, voting, and financial transparency.
What does ONCA stand for?
ONCA stands for the Ontario Not-for-Profit Corporations Act. The full name is the Not-for-Profit Corporations Act, 2010.
What is ONCA’s mission?
ONCA itself doesn’t have a mission since it is a law, not an organization. However, the goal of ONCA is to create a modern legal framework for nonprofits. It aims to improve governance, increase transparency, and make it easier for nonprofit organizations to serve their communities effectively.
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.
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.
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.
Let’s Collaborate & Make a Difference!
Partner with us to amplify your mission. Whether it’s Charity accounting, financial transparency, or strategic growth—we’re here to help you create meaningful impact. Let’s work together to build a better future!
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 focus 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 are focus 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.
Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.
Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.
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.
BOOK A CONSULTATION TODAY
Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.
Northfield & Associates is a Canadian consulting firm based in Toronto, Canada. Northfield & Associates specializes in all types of immigration matters, from spousal sponsorships to refugee board appeals. With over eight (8) years of experience and an excellent success rate, Northfield & Associates is recognized as one of Canada’s premier immigration consulting firm.
The purpose of the Free Assessment is to assess whether you are qualified to apply for permanent residence in Canada under the Family Sponsorship, Skilled Worker, or Business Class categories. Please choose which category you would like to be assessed under and complete all fields in the form. We will endeavor to complete your assessment and provide you with a reply within one business day. There is no charge for this service. All information provided will be kept strictly confidential. If our assessment indicates that you are qualified for immigration to Canada, we will contact you to provide further information about our services and fees. Start Your Immigration Application!
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.
NORTHFIELD & ASSOCIATES in Canada
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Learn about our offices in Canada, read our latest thought leadership, and connect with our team.
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What is ONCA’s position on members’ access to a not-for-profit’s financial statements?
Financial transparency is a cornerstone of good governance in Ontario’s not-for-profit sector. The Ontario Not-for-Profit Corporations Act (ONCA) provides clear rules about when and how members can access their organization’s financial statements.
Understanding these requirements helps nonprofits maintain compliance while building trust with their members. This article explores the ONCA Section 98 and what it means for both organizations and their members.
Understanding the Ontario Not-for-Profit Corporations Act (ONCA)
ONCA is the primary legislation governing how not-for-profit corporations operate in Ontario. It sets out the legal framework that nonprofits must follow to remain compliant.
What is ONCA?
The Ontario Not-for-Profit Corporations Act is provincial legislation that regulates not-for-profit corporations in Ontario. It replaced the previous Corporations Act and introduced modern governance standards for the nonprofit sector.
ONCA came into effect on October 19, 2021. The legislation applies to most nonprofits incorporated in Ontario, including charities, membership organizations, and public benefit corporations.
The Act covers everything from incorporation and bylaws to governance, meetings, and financial accountability. Its purpose is to modernize nonprofit governance and make it easier for organizations to operate effectively.
Why Financial Transparency Matters
Financial transparency creates accountability between nonprofit boards and their members. When members can review financial statements, they can make informed decisions about the organization’s direction.
Access to financial information builds trust and confidence in leadership. Members who understand their organization’s financial position are more likely to remain engaged and supportive.
Transparency also serves a legal purpose. ONCA requires nonprofits to maintain certain standards of openness with their membership. Organizations that fail to provide required access may face legal consequences.
Section 98 of ONCA establishes the specific rules for financial statement access. This section balances the organization’s operational needs with members’ rights to information.
Overview of Section 98
Section 98 creates mandatory requirements for retaining and providing access to financial statements. These rules apply to not-for-profit corporations incorporated under ONCA.
The section covers several key areas:
Where financial statements must be kept
Who can access them and when
Whether organizations can charge fees
How technology can facilitate access
Circumstances where access might be restricted
Understanding Section 98 helps nonprofit boards establish compliant policies. It also helps members know their rights when requesting financial information.
Corporation’s Obligation to Retain Financial Statements
Every ONCA corporation must maintain proper financial records at its principal office. This requirement ensures that documents are available when members request access.
What Must Be Kept on File (Section 98(1))
Section 98(1) requires corporations to keep copies of specific financial statements at their principal office. This includes the organization’s own financial statements as well as those of any subsidiaries.
The corporation must also maintain financial statements of any combined corporate body. These documents must be readily accessible during the organization’s regular business hours.
The principal office is typically the address listed in the organization’s public filings. This is where members should go to inspect financial documents in person.
Key documents that must be retained:
The corporation’s annual financial statements
Financial statements of subsidiary corporations
Combined financial statements of corporate bodies
Any audited or review engagement reports
Organizations should establish a clear system for storing these documents. Digital storage is acceptable as long as members can access the information as required by law.
Members’ Rights to Inspect Financial Statements
ONCA grants members specific rights to view and copy their organization’s financial information. These rights cannot be restricted by bylaws or board policies.
Free Access During Regular Office Hours (Section 98(2))
Section 98(2) states that members can examine financial statements free of charge during the corporation’s regular office hours. The organization cannot impose fees for this basic inspection right.
Members also have the right to make copies or take extracts from the financial statements. This allows members to retain information for their own records or analysis.
Regular office hours means the times when the organization’s administrative office is typically open. Many nonprofits operate with limited office hours, so members should confirm availability before visiting.
Members’ inspection rights include:
Viewing complete financial statements
Taking notes or photographs
Making photocopies or extracts
Requesting digital copies at no charge
Accessing statements during any regular business hours
The organization cannot require members to provide reasons for requesting access. The right to inspect is automatic for all members in good standing.
What “Members” Means Under ONCA
Under ONCA, a “member” is someone who has membership rights as defined in the corporation’s bylaws. Membership typically involves voting rights and the ability to participate in members’ meetings.
Not all nonprofits have members. Some organizations operate with a board-only structure and do not have a formal membership base.
For organizations with members, the bylaws should clearly define who qualifies for membership. This might include individuals who pay dues, meet certain criteria, or are appointed to membership.
Only persons holding a valid membership at the time of the request can exercise inspection rights. Former members generally cannot access financial statements unless the bylaws specifically allow it.
Remote and Electronic Access to Financial Statements
ONCA recognizes that technology makes it easier to share information with members. The Act permits electronic access as an alternative to in-person inspection.
Online Access Options (Section 98(2.1))
Section 98(2.1) allows corporations to provide remote access to financial statements through electronic means. This might include secure member portals, email distribution, or document-sharing platforms.
Organizations can choose whether to offer remote access. It is an option, not a mandatory requirement. However, many nonprofits find that electronic access makes compliance easier and more convenient for members.
Common methods for remote access:
Secure member portals on the organization’s website
Email distribution of PDF financial statements
Cloud-based document sharing services
Video conferencing for virtual inspection appointments
Technology-based access must be reasonably secure and user-friendly. Organizations should not create barriers that effectively prevent members from accessing information.
No Charges for Remote Access (Section 98(2.2))
Section 98(2.2) prohibits charging fees for electronic access to financial statements. Just as in-person inspection must be free, remote viewing cannot involve member costs.
This means organizations cannot require paid memberships to premium website areas where financial statements are stored. Basic access to financial information must always be free.
However, organizations may charge reasonable photocopying fees if members request physical copies by mail. The Act distinguishes between viewing access (which must be free) and reproduction costs (which may be recovered).
Nonprofits should consider offering financial statements in multiple formats. Providing both PDF downloads and paper copies upon request serves members with different preferences and technology access.
Court Applications to Restrict Access
While ONCA creates a strong presumption in favour of member access, it recognizes that some circumstances might warrant restrictions. The Act provides a legal process for limiting access when necessary.
When Can a Corporation Limit Access?
A corporation may apply to court under Section 98(3) for an order preventing a member from examining financial statements. This application must demonstrate that allowing inspection would be harmful to the corporation or related entity.
The bar for obtaining such an order is high. Courts generally favour transparency and will only restrict access in exceptional circumstances.
Potential grounds for restricting access might include:
The member plans to use information for commercial gain unrelated to membership
Inspection would reveal confidential business strategies to competitors
The request is part of a harassment campaign against the organization
Disclosure would violate privacy rights of third parties
The corporation must file its court application within 15 days of receiving the member’s access request. If the organization misses this deadline, it cannot later seek to prevent inspection based on that particular request.
Court applications should be a last resort. Most member requests can and should be accommodated without legal intervention.
Notification Requirements (Section 98(4))
Section 98(4) requires the corporation to notify the member if it applies to court for an order restricting access. This notification must inform the member about the application and their right to participate in the court proceeding.
The member has the right to appear in court and be heard on the matter. They may present arguments in person or through legal counsel.
This notification requirement ensures fairness in the process. Members can defend their right to access information and respond to the corporation’s concerns.
Organizations must provide sufficient notice to allow meaningful participation. Waiting until the day before a court hearing would not satisfy the notification requirement.
Exception for Subsidiary Corporations
ONCA includes a practical exception for subsidiary corporations to avoid duplication of effort. This streamlines compliance for nonprofit groups with complex corporate structures.
When Subsidiaries Are Exempt (Section 98(5))
Section 98(5) states that subsidiary corporations do not need to comply with the financial statement access requirements if their financial information is already consolidated in the parent corporation’s statements. This exception prevents unnecessary administrative burden.
For the exemption to apply, the subsidiary’s financial information must be included in the holding corporation’s consolidated statements. Members can then access the complete picture by reviewing the parent organization’s documents.
Requirements for the subsidiary exemption:
The subsidiary must be wholly owned or controlled by the parent corporation
Financial statements must be properly consolidated
Members must have access to the consolidated statements
The consolidation must comply with applicable accounting standards
This exemption makes sense because members can see the subsidiary’s financial position through the consolidated statements. Requiring separate access to subsidiary records would be redundant.
However, if a member specifically requests to see the subsidiary’s standalone statements, the holding corporation should consider whether providing them would promote transparency. While not legally required, voluntary disclosure often builds goodwill.
Practical Implications for Ontario Not-for-Profits
Understanding the legal requirements is one thing, but implementing them effectively requires practical planning. Nonprofits should develop clear policies and procedures for managing member access requests.
Best Practices for Compliance
Organizations should create a straightforward process for members to request financial statement access. This might include designating a staff member or volunteer to handle requests and establishing a response timeline.
Recommended practices include:
Posting financial statements proactively on the organization’s website
Maintaining organized digital and physical filing systems
Responding to access requests within 5-7 business days
Providing statements in the member’s preferred format when possible
Training staff and board members on ONCA requirements
Proactive disclosure often eliminates the need for individual requests. Many nonprofits automatically provide financial statements to all members after the annual general meeting.
Creating a members’ section on the organization’s website can streamline access. Upload approved financial statements promptly after board approval.
Board policies should outline the process for handling access requests. Include details about who receives requests, how quickly responses are provided, and what formats are available.
Common Mistakes to Avoid
Some nonprofits inadvertently violate ONCA requirements by creating barriers to access. Understanding common pitfalls helps organizations maintain compliance.
Mistakes that can cause problems:
Charging fees for basic inspection or viewing
Requiring members to submit written requests with justifications
Imposing unreasonable delays before providing access
Offering access only during inconvenient hours
Failing to maintain proper records at the principal office
Another common error is confusing member access rights with public disclosure. While members have broad access rights, nonprofits are not required to share financial statements with the general public unless they are registered charities.
Some boards mistakenly believe they can restrict access through bylaw provisions. However, ONCA rights cannot be eliminated or significantly limited by corporate bylaws.
Organizations should review their current practices against ONCA requirements. Any policies that conflict with Section 98 should be revised immediately.
Conclusion
ONCA Section 98 establishes clear requirements for member access to not-for-profit financial statements, promoting transparency and accountability throughout Ontario’s nonprofit sector. If your organization needs guidance on implementing proper financial statement access policies or navigating ONCA compliance, B.I.G. Charity Law Group can help.
Our experienced team provides practical legal advice on nonprofit governance, member rights, and regulatory compliance.
Schedule a FREE consultation and let us help you build a transparent, compliant organization that strengthens member confidence.
Frequently Asked Questions
These common questions help clarify how ONCA’s financial statement access rules work in practice.
Can a not-for-profit charge members to view financial statements?
No. ONCA explicitly prohibits charging fees for members to inspect or view financial statements. This applies to both in-person inspection and remote electronic access.
Organizations may charge reasonable photocopying costs if members request physical copies. However, the inspection itself must always be free.
How quickly must a nonprofit provide access to financial statements?
ONCA does not specify an exact timeline. However, access must be provided during regular office hours, which implies reasonable promptness.
Best practice is responding to requests within 5-7 business days. Organizations should not create unnecessary delays that effectively deny access.
What if a member wants copies of several years’ worth of statements?
Members can request access to multiple years of financial statements if the organization retains them. ONCA does not limit requests to the most recent year.
However, nonprofits are only required to maintain statements for the periods specified in their record retention policies. Most organizations keep financial statements for at least seven years.
Can financial statements be provided in digital format only?
Yes. Organizations can provide financial statements exclusively through electronic means if they wish. Members cannot insist on physical paper copies for free.
However, nonprofits should ensure digital access does not create barriers. If a member cannot access electronic documents, the organization should find an alternative solution.
What happens if a not-for-profit refuses to provide access?
A member can apply to court to compel the organization to provide access. Courts take ONCA’s transparency requirements seriously and typically order compliance.
The member may also be entitled to recover legal costs if the organization’s refusal was unreasonable. Persistent non-compliance could result in penalties for the organization.
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.
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.
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.
Let’s Collaborate & Make a Difference!
Partner with us to amplify your mission. Whether it’s Charity accounting, financial transparency, or strategic growth—we’re here to help you create meaningful impact. Let’s work together to build a better future!
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 focus 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 are focus 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.
Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.
Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.
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.
BOOK A CONSULTATION TODAY
Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.
Northfield & Associates is a Canadian consulting firm based in Toronto, Canada. Northfield & Associates specializes in all types of immigration matters, from spousal sponsorships to refugee board appeals. With over eight (8) years of experience and an excellent success rate, Northfield & Associates is recognized as one of Canada’s premier immigration consulting firm.
The purpose of the Free Assessment is to assess whether you are qualified to apply for permanent residence in Canada under the Family Sponsorship, Skilled Worker, or Business Class categories. Please choose which category you would like to be assessed under and complete all fields in the form. We will endeavor to complete your assessment and provide you with a reply within one business day. There is no charge for this service. All information provided will be kept strictly confidential. If our assessment indicates that you are qualified for immigration to Canada, we will contact you to provide further information about our services and fees. Start Your Immigration Application!
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.
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.
This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.
This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.
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.
Questions?
info@northfied.biz
Within Corporate Newsroom
Media Contact:
media@northfied.biz
Press contact
PR Secretary press@northfied.biz
NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.
Is a New Board of Directors Responsible for Missing Money?
In many communities, religious centers serve as hubs for community support and engagement. When a group of concerned local residents takes the initiative to revive a struggling community religious centre, it is a commendable endeavor. However, unforeseen financial issues can pose significant challenges. In one such scenario, a new board faced a disheartening situation when the previous board’s financial actions raised concerns.
The Transition of Control
The story begins with a group of local residents who were tasked with revitalizing a community church. The previous board, comprised of three older women, had managed to keep the charity operational by occasionally renting out the organization’s facility. At the time of the transition, the charity’s bank account held approximately $20,000. The previous board, due to personal reasons, reluctantly decided to hand over the legal control of the charity to the new board. This was done through a special board/member meeting in which the new board was appointed, and subsequently, the older board members resigned. However, the situation took an unexpected turn when one of the departing board members withdrew approximately $10,000 a few days before the transition and the rest immediately afterward.
Legal Implications
The new board faced a conundrum: should they involve the local police, contact the bank, or report the situation to the Canada Revenue Agency (CRA)? The answer is not straightforward.
CRA: In most cases, the CRA is unlikely to intervene in such financial matters. They primarily deal with taxation and charitable status issues.
Bank: The bank may argue that the director who withdrew the funds had signature authority over the account. However, it’s crucial to confirm this.
Local Police, Office of the Public Guardian, or Attorney General: These authorities may become interested if the new board can reasonably assert that the money was stolen.
Resolving the Issue
Before making accusations, it is advisable to have a conversation with the board member in question. Seek any documentation or justification for the withdrawal. If no acceptable explanation is provided, consider the following steps:
Recovery Efforts: Attempt to recover the funds through negotiation. You might want to involve other former directors for assistance. If negotiation fails, legal action could be an option, although the amount involved might make litigation less economical.
Public Disclosure: Reporting the situation to the church members is a possibility. However, be cautious about defamation and maintain a respectful approach.
T3010 Filing: Ensure that the financial consequences of the incident are accurately recorded in the T3010 filing.
Ultimately, the responsibility of the new board is to make a reasonable effort to recover the funds, especially if they believe the money was misappropriated. If full recovery is not feasible, the board is not obligated to expend excessive time and money in pursuit. Their duty is fulfilled by taking reasonable actions to reclaim what they can.
Reviving a community church is a noble task, and financial challenges are not uncommon. Facing such challenges with a measured and prudent approach is key to maintaining the integrity and vitality of the institution.
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.
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.
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.
Let’s Collaborate & Make a Difference!
Partner with us to amplify your mission. Whether it’s Charity accounting, financial transparency, or strategic growth—we’re here to help you create meaningful impact. Let’s work together to build a better future!
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 focus 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 are focus 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.
Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.
Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.
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.
BOOK A CONSULTATION TODAY
Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.
Northfield & Associates is a Canadian consulting firm based in Toronto, Canada. Northfield & Associates specializes in all types of immigration matters, from spousal sponsorships to refugee board appeals. With over eight (8) years of experience and an excellent success rate, Northfield & Associates is recognized as one of Canada’s premier immigration consulting firm.
The purpose of the Free Assessment is to assess whether you are qualified to apply for permanent residence in Canada under the Family Sponsorship, Skilled Worker, or Business Class categories. Please choose which category you would like to be assessed under and complete all fields in the form. We will endeavor to complete your assessment and provide you with a reply within one business day. There is no charge for this service. All information provided will be kept strictly confidential. If our assessment indicates that you are qualified for immigration to Canada, we will contact you to provide further information about our services and fees. Start Your Immigration Application!
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.
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.
This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.
This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.
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.
Questions?
info@northfied.biz
Within Corporate Newsroom
Media Contact:
media@northfied.biz
Press contact
PR Secretary press@northfied.biz
NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.
Should you Implement Changes to Articles and Bylaws Gradually or All at Once?
It’s normal to feel overwhelmed by these changes because they need careful thought based on your organization’s unique needs. Your understanding of these needs is crucial and valued in this process.
In reality, you don’t have to make all changes at once. ONCA allows for gradually modifying your organization’s articles and bylaws. This means you can focus on making the most critical changes first, such as updating your mission statement or revising your governance structure, and then progressively updating the rest of your documents as needed.
Remember, the quality of changes meets the ONCA requirements, not the speed or quantity of alterations. This is because thoughtful, well-executed changes are more likely to align with your organization’s needs and have a positive impact, regardless of how quickly or how many changes are made.
It’s essential to remember that changes to your organization’s articles and bylaws should be made with the input and agreement of all relevant stakeholders. This includes the board of directors, members, and external partners or funders. By involving these parties in the process, you can ensure that the changes made are legally compliant and aligned with the organization’s values and goals.
Additionally, it’s helpful to create a timeline or roadmap for gradually implementing changes. This can help you stay on track and ensure all necessary changes are made within a reasonable timeframe. It’s also important to communicate these changes clearly to all stakeholders, including any changes in roles or responsibilities that may result from the updated articles and bylaws.
In conclusion, gradual changes to your articles and bylaws can satisfy ONCA requirements, making the process more manageable for your organization.
Remember to seek legal advice before making any changes to ensure compliance with ONCA and other laws.
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.
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.
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.
Let’s Collaborate & Make a Difference!
Partner with us to amplify your mission. Whether it’s Charity accounting, financial transparency, or strategic growth—we’re here to help you create meaningful impact. Let’s work together to build a better future!
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 focus 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 are focus 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.
Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.
Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.
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.
BOOK A CONSULTATION TODAY
Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.
Northfield & Associates is a Canadian consulting firm based in Toronto, Canada. Northfield & Associates specializes in all types of immigration matters, from spousal sponsorships to refugee board appeals. With over eight (8) years of experience and an excellent success rate, Northfield & Associates is recognized as one of Canada’s premier immigration consulting firm.
The purpose of the Free Assessment is to assess whether you are qualified to apply for permanent residence in Canada under the Family Sponsorship, Skilled Worker, or Business Class categories. Please choose which category you would like to be assessed under and complete all fields in the form. We will endeavor to complete your assessment and provide you with a reply within one business day. There is no charge for this service. All information provided will be kept strictly confidential. If our assessment indicates that you are qualified for immigration to Canada, we will contact you to provide further information about our services and fees. Start Your Immigration Application!
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.
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.
This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.
This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.
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.
Questions?
info@northfied.biz
Within Corporate Newsroom
Media Contact:
media@northfied.biz
Press contact
PR Secretary press@northfied.biz
NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.
If your incorporation predates the proclamation of ONCA on October 19, 2021, there is a possibility that your bylaws or articles may not align with the regulations explained below. However, you have until October 18, 2024, to assess, revise, and submit your governing documents to the Ontario government. During this transitional period, the regulations outlined in your articles and bylaws remain in effect, provided they were valid prior to the implementation of ONCA.
Understanding ONCA Transition Requirements
If your incorporation predates the proclamation of ONCA on October 19, 2021, your organization should have transitioned its bylaws and articles by October 18, 2024. If your nonprofit has not yet completed its ONCA transition, you may face compliance issues and should consult with a charity lawyer immediately to bring your organization into compliance. Organizations that successfully transitioned before the deadline now operate under the modernized ONCA framework, which provides clearer governance rules and enhanced member protections.
Quick Comparison: ONCA Membership Structures at a Glance
Before diving into the details, here’s a quick overview of the six main membership structures available under ONCA:
Membership Type
Who Can Vote
Best For
Administrative Complexity
Accountability Level
Open Membership
Anyone who joins
Community organizations, advocacy groups
High
Very High
Semi-Open Membership
Qualified members only
Professional associations, trade groups
Medium-High
High
Self-Perpetuating
Directors only
Family foundations, private initiatives
Low
Low
Single Member
One founding member/entity
Corporate-sponsored nonprofits
Very Low
Medium
Hybrid Membership
Directors (voting) + stakeholders (non-voting)
Organizations seeking stakeholder engagement without full voting rights
Medium
Medium
Representative Membership
Directors + elected representative classes
Large organizations with diverse stakeholder groups
High
Very High
How to Choose the Right Membership Structure for Your Ontario Nonprofit
Selecting the appropriate membership structure is one of the most important governance decisions your nonprofit will make. The wrong choice can lead to conflicts, administrative burdens, and difficulty achieving your mission. Here are key questions to guide your decision:
Questions to Ask:
How important is community accountability? If broad community oversight is essential to your mission, consider open or semi-open membership.
What administrative capacity does your organization have? Larger membership bases require more resources for communication, meetings, and record-keeping.
How much stakeholder input do you want in governance decisions? Organizations seeking active stakeholder participation should avoid self-perpetuating structures.
Is your nonprofit founder-driven or community-driven? Founder-driven organizations often choose single-member or self-perpetuating structures, while community-driven organizations benefit from open or representative structures.
Do you anticipate conflicts between stakeholders and the board? If yes, consider structures that clearly delineate roles and voting powers.
What are your funding requirements? Some funders prefer to see democratic membership structures as evidence of community support.
Common Scenarios:
Start-up charities with limited resources: Self-perpetuating or single-member structures minimize administrative burden while establishing governance.
Community service organizations: Open or semi-open membership builds community trust and engagement.
Professional associations: Semi-open membership ensures only qualified individuals participate.
Multi-stakeholder organizations: Representative membership balances diverse interests fairly.
Corporate-sponsored nonprofits: Single-member structures maintain alignment with the founding organization’s mission.
Open Membership
Any individual who aligns with the vision, mission, and values of your nonprofit organization has the opportunity to become a voting member.
What Is Open Membership Under ONCA?
Open membership means that any person who supports your organization’s purpose can join and receive full voting rights. This democratic structure allows for maximum community participation in your nonprofit’s governance.
Advantages of Open Membership for Ontario Nonprofits
Enhanced accountability due to the representation of diverse viewpoints among members
Augmented revenue streams from donations and membership fees
Greater community buy-in and support for your organization’s initiatives
Demonstrates transparency and democratic values to funders and the public
Disadvantages of Open Membership Structure
Heightened privacy concerns arising from members’ access to the membership list
Increased potential for conflict as members are empowered to challenge the board
Risk of a majority of members altering the nonprofit’s direction and purpose without a fiduciary duty
Additional workload to manage member records and effectively communicate meetings and financial matters
Higher costs associated with organizing annual general meetings and member communications
Common Organizations Using Open Membership
Community centres, sports clubs, advocacy groups, neighbourhood associations, arts organizations, and environmental groups commonly use open membership structures. These organizations benefit from broad community participation and rely on member engagement to fulfill their missions.
Semi-Open Membership
Membership eligibility is not universal as it may be subject to specific conditions outlined in your bylaws. For instance, the bylaws may stipulate:
The qualifications and process for individuals to become members
The requirements for individuals to obtain and retain membership
Any limitations on the maximum number of members that the nonprofit can accommodate
Understanding Semi-Open Membership Requirements
Under ONCA, while you can set eligibility criteria for semi-open membership, these criteria must be clearly stated in your bylaws and applied consistently. You cannot arbitrarily deny membership to individuals who meet the stated qualifications.
Important Note About Member Rights
It is important to note that the rights granted to members under the ONCA, such as the right to vote, cannot be revoked or eliminated through your bylaws.
Advantages and Disadvantages
In terms of the membership structure, a semi-open membership approach may entail similar advantages and disadvantages as an open membership structure, depending on the specific conditions set in place. However, semi-open membership allows you to:
Maintain quality standards through qualification requirements
Ensure members have specific expertise or experience relevant to your mission
Limit membership to those who can meaningfully contribute
Reduce conflicts by setting clear expectations upfront
Common Organizations Using Semi-Open Membership
Professional associations, trade organizations, alumni groups, certification bodies, and industry-specific nonprofits commonly use semi-open membership. These organizations require members to meet specific qualifications such as professional credentials, educational background, or industry experience.
Self-Perpetuating Membership
Under the Ontario Not-for-Profit Corporations Act (ONCA), it is not mandatory for directors to be members. Nevertheless, your organization’s bylaws can specify that directors will be the sole members. This arrangement is referred to as a “self-perpetuating” structure, wherein the directors, while functioning as members, are responsible for electing new directors.
How Self-Perpetuating Structures Work Under ONCA
In this model, the board of directors holds all membership voting rights. When a director position becomes vacant, the remaining director-members vote to fill it. This creates a closed governance loop where the board maintains complete control over its own composition.
Advantages of Self-Perpetuating Membership
Reduced likelihood of conflicts arising, as stakeholders are unable to challenge board decisions
Directors are not legally bound to prioritize the interests of members, ensuring they can focus solely on the nonprofit’s best interests
Decreased administrative burden in terms of informing and managing members
Streamlined decision-making processes
Lower operational costs related to member communications and meetings
Disadvantages of Self-Perpetuating Membership
In the absence of legal mechanisms, stakeholders lack the means to hold directors accountable if they fail to prioritize the nonprofit’s best interests
This could lead to reduced stakeholder participation and input, posing challenges in effectively serving the community
Additionally, the perception of limited transparency may result in diminished trust towards the nonprofit, potentially leading to a decreased level of trust from the public
Some funders may view this structure as less democratic or accountable
Common Organizations Using Self-Perpetuating Membership
Family foundations, private charitable foundations, corporate-sponsored nonprofits, and small service-delivery organizations commonly use self-perpetuating structures. This model works well when the founding vision must be preserved or when the organization operates with limited community engagement requirements.
Single Member
If your nonprofit organization is established or initiated by an individual or entity, this particular structure may suit your needs. In this case, the founding individual or organization serves as the sole member.
Understanding Single Member Structures
A single-member structure means one person or corporation holds all membership rights and voting power. This member appoints the board of directors and retains ultimate authority over fundamental organizational changes.
Advantages of Single Member Structure
Enhanced accountability: With a single member overseeing the nonprofit, there is increased assurance that directors and stakeholders will act in the best interests of the organization
Reduced administrative burden: Having only one member alleviates the need for extensive communication and tracking of multiple members, streamlining the organizational processes
Clear decision-making authority and alignment with the founding member’s vision
Minimal costs for member-related compliance requirements
Disadvantages of Single Member Structure
Limited transparency: The lack of information rights for the majority of stakeholders can result in reduced transparency regarding the organization’s financial matters and decision-making processes
Decreased stakeholder participation: The limited involvement and input from stakeholders may pose challenges in effectively serving the community, as valuable perspectives and insights might be missed
Perception of closedness: There is a possibility that your organization could be perceived as closed and less transparent, potentially leading to a decrease in trust from external parties
Concentration of power in one individual or entity
Common Organizations Using Single Member Structure
Corporate foundations, university-affiliated nonprofits, religious organization subsidiaries, and organizations established by a single founding donor commonly use single-member structures. This model ensures alignment between the nonprofit’s activities and the member’s strategic objectives.
Hybrid Membership
The exclusive voting rights within your organization are reserved for your directors, while a non-voting category is available to individuals who endorse your nonprofit’s mission.
How Hybrid Membership Works
Hybrid membership creates two distinct classes: voting members (directors) who control governance decisions, and non-voting members who support the organization without formal decision-making power. Non-voting members may still receive information, attend meetings, and provide input, but cannot vote on organizational matters.
Advantages of Hybrid Membership
The inclusion of more stakeholders in comparison to self-perpetuating and single-member structures encourages increased participation
This inclusive approach can attract funders and contribute to the advancement of your mission
Allows for stakeholder engagement without relinquishing board control
Creates a community of supporters while maintaining governance efficiency
Can serve as a pipeline for future board members
Disadvantages of Hybrid Membership
There is reduced board accountability as non-director members lack voting rights and can only exert indirect influence by resorting to legal action
The increased number of individuals requires additional effort to manage and keep them informed about meetings and financial matters
Non-voting members may feel frustrated by their limited influence
Potential confusion about roles and expectations between voting and non-voting members
Common Organizations Using Hybrid Membership
Museums, cultural institutions, healthcare foundations, educational nonprofits, and organizations transitioning from closed to open structures commonly use hybrid membership. This model allows organizations to build community while maintaining focused governance.
Representative Membership
The voting members of your organization consist of a class comprised of directors. Additionally, there are one or more other voting classes composed of members who are elected by and represent various stakeholders, such as regional or youth stakeholders.
Understanding Representative Membership Under ONCA
Representative membership creates multiple voting classes, each representing different stakeholder groups. For example, your bylaws might establish classes for regional representatives, service user representatives, professional representatives, and director representatives. Each class elects its own members to participate in organizational governance.
Advantages of Representative Membership
Increased flexibility due to the ability to allocate voting powers in various ways
Enhanced transparency and accountability by effectively balancing voting powers
Reduced likelihood of conflicts between members and the board by limiting the overall number of members
Minimized risk of members altering the purpose or direction of your nonprofit, as stakeholders are fairly represented, preventing any one group from gaining undue influence
Ensures diverse perspectives are included in governance decisions
Creates clear pathways for stakeholder participation
Disadvantages of Representative Membership
Increased workload as it requires coordination of multiple elections and, in certain instances, separate voting processes
Complex governance structure that may be difficult for stakeholders to understand
Potential for inter-class conflicts or competition for influence
Higher administrative costs related to managing multiple member classes
More complicated bylaw drafting and ongoing compliance requirements
Common Organizations Using Representative Membership
Large national or provincial organizations, federated charities, multi-regional service providers, health networks, and umbrella organizations commonly use representative membership structures. This model works well when geographic representation or stakeholder diversity is essential to legitimacy and effectiveness.
Member Rights Under ONCA: What Every Ontario Nonprofit Should Know
Regardless of which membership structure your organization adopts, ONCA grants specific rights to members that cannot be removed or restricted by your bylaws. Understanding these rights is essential for compliance and good governance.
Fundamental Member Rights
1. Right to Vote on Special Resolutions
Members must approve certain fundamental changes to your organization, including:
Amendments to articles of incorporation
Bylaw changes (in most cases)
Sale, lease, or exchange of substantially all of the organization’s property
Any additional financial information specified in your bylaws
3. Right to Attend and Participate in Meetings
Members can:
Attend annual and special meetings
Speak on any matter being considered
Vote on resolutions (unless they have a conflict of interest)
Participate virtually if your bylaws permit electronic meetings
4. Access to Membership List
Members can request a copy of the membership list, which must include:
Names and addresses of all members
Date each person became a member
5. Right to Requisition Meetings
Members holding at least 5% of voting rights can requisition a special meeting by submitting a written request to the directors.
6. Proposal Rights
Eligible members can submit proposals to be included in meeting materials and voted on at annual meetings, subject to ONCA requirements.
7. Right to Apply to Court
Members can seek court intervention if:
The organization is acting oppressively
Directors are not complying with ONCA, articles, or bylaws
There are serious governance issues affecting member rights
Restrictions on Member Rights
While member rights are protected, ONCA does permit some limitations:
Bylaws can set reasonable notice periods for submitting proposals
Different classes of members can have different rights (as long as this is stated in articles)
Voting rights can be suspended if membership fees are in arrears (if bylaws permit)
Understanding these rights helps your organization design appropriate membership structures and avoid governance disputes.
ONCA Membership Register Requirements
Every Ontario nonprofit must maintain an accurate and current membership register. Here’s what you need to know about compliance with ONCA’s record-keeping requirements.
What Information Must Be in Your Membership Register?
Your membership register must contain:
Full name of each member (first and last name)
Address of each member (residential or business address)
Date the person became a member
Date membership ceased (if applicable)
Class of membership (if your organization has multiple classes)
Additional Information You May Include
While not required by ONCA, many organizations also track:
Email addresses (for efficient communication)
Phone numbers
Membership fee payment status
Committee involvement
Special qualifications or designations
Who Can Access the Membership Register?
Members’ Access Rights:
Any member can request a copy of the membership list
The organization must provide it within 10 days
You can charge a reasonable fee to cover copying costs
Public Access:
The general public does not have automatic access to membership lists
The register is not filed with the Ontario government
Privacy Considerations Under ONCA
While ONCA requires membership lists to be available to members, you should still protect member privacy:
Inform members that their information will be included in the membership list
Establish a privacy policy governing how membership information is used
Include restrictions in bylaws on using membership lists for commercial purposes
Consider what address to collect – some organizations allow members to provide a business address for privacy
Record Retention Requirements
Under ONCA, you must:
Maintain the membership register at your registered office
Keep it available for inspection by members
Retain records for at least six years after a member’s membership ends
Consequences of Non-Compliance
Failing to maintain an accurate membership register can result in:
Inability to properly notice meetings (invalidating decisions made)
Disputes over who is entitled to vote
Challenges to the validity of special resolutions
Potential legal liability for the organization and directors
Best Practice: Designate a specific person (often the corporate secretary or executive director) to maintain and update the membership register regularly.
How to Change Your Membership Structure Under ONCA
If your current membership structure no longer serves your organization’s needs, ONCA provides a process for making changes. Here’s what you need to know.
When Can You Change Your Membership Structure?
You can change your membership structure at any time, but you’ll need to consider:
Impact on current members and their rights
Practical implications for governance
Potential conflicts with your charitable purposes (if registered as a charity)
Timing relative to your next annual meeting
The Process for Changing Membership Structure
Step 1: Determine What Needs to Change
Membership structure is typically governed by:
Articles of incorporation – define classes of members and their rights
Bylaws – detail membership qualifications, processes, and procedures
Identify which documents need amendment.
Step 2: Draft Amended Articles or Bylaws
Work with a charity lawyer to draft appropriate amendments. Changes might include:
Creating or eliminating member classes
Changing voting rights
Modifying membership qualifications
Adjusting the number of members required for quorum
Step 3: Obtain Required Approvals
For Bylaw Amendments:
Typically require approval by special resolution (at least 2/3 of votes cast)
Directors can propose amendments
Members holding 5% of votes can also propose amendments
Some bylaws may require higher voting thresholds
For Articles Amendments:
Always require member approval by special resolution
May require class votes if changes affect specific member classes
Directors must approve the amendment first
Step 4: Provide Proper Notice
Members must receive:
At least 21 days’ notice of the meeting
Copy of proposed amendments
Explanation of the purpose and effect of changes
Step 5: Hold the Vote
Amendments must be voted on at a properly called meeting
Meeting can be in-person, virtual, or hybrid (if bylaws permit)
Accurate minutes must be taken documenting the vote
Step 6: File Articles of Amendment (If Applicable)
If you amended your articles:
File Articles of Amendment with the Ontario government
Pay the required filing fee
Include the special resolution approving the change
Changes take effect when endorsed by the government
Step 7: Update Your Records
After approval:
Update all copies of bylaws/articles
Notify affected stakeholders
Update your membership register if necessary
Inform the CRA if you’re a registered charity
Special Considerations for Charities
If your organization is a registered charity:
Consult with the CRA before making significant changes
Ensure changes don’t affect your charitable status
Some changes may require CRA approval before implementation
When Member Approval Is NOT Required
In limited cases, directors can make changes without member approval:
Administrative updates that don’t affect member rights
Corrections of clerical errors
Changes specifically authorized by bylaws
Common Mistakes to Avoid
Insufficient notice: Ensure members receive full 21-day notice
Unclear amendments: Vague wording can lead to future disputes
Ignoring class rights: Some changes require approval from specific member classes
Forgetting to file: Articles amendments are not valid until filed and endorsed
Not consulting a lawyer: Membership structure changes have significant legal implications
Timeline: Plan for at least 2-3 months from decision to implementation to allow for drafting, notice, voting, and government filing.
Conclusion
Selecting the appropriate membership structure is one of the most consequential decisions your Ontario nonprofit will make. The right structure supports your mission, ensures accountability, and creates a sustainable governance framework for years to come.
How Northfield & Associates Can Help
At Northfield & Associates, we’ve helped thousands of Ontario nonprofits and charities design, implement, and refine their membership structures. Our services include:
Membership structure analysis and recommendations tailored to your organization’s unique needs
Drafting and reviewing bylaws and articles to ensure ONCA compliance
Guiding ONCA transitions for organizations incorporated under previous legislation
Facilitating membership structure changes when your current model no longer fits
Resolving membership disputes and governance conflicts
Ongoing compliance support to keep your organization in good standing
Whether you’re incorporating a new nonprofit, transitioning to ONCA, or addressing governance challenges in an established organization, our experienced charity lawyers provide practical, cost-effective solutions.
No. Every corporation incorporated under ONCA must have at least one member. This member can be an individual or another corporation. Even organizations with self-perpetuating boards must designate members (typically the directors themselves serve as members).
What’s the minimum number of directors required under ONCA?
Ontario nonprofits must have at least three directors, unless the organization has only one or two members in which case the number of directors must at least equal the number of members. For example, a single-member corporation must have at least one director.
What is a membership structure under Ontario’s ONCA?
A membership structure defines who can be a member of your nonprofit, what rights they have, and how they participate in governance. It determines who votes on important decisions like bylaw changes, director elections, and fundamental organizational changes. Your structure is established through your articles of incorporation and bylaws.
Do all members have to be voting members under ONCA?
No. ONCA allows different classes of membership with different rights. You can have voting members, non-voting members, or different classes with different voting rights. However, any non-voting member classes must be clearly stated in your articles of incorporation.
Do existing nonprofits need to change their membership structure for ONCA?
Not necessarily. The transition deadline was October 18, 2024. If you already transitioned, your membership structure can stay the same if it complies with ONCA. If you haven’t transitioned yet, consult a charity lawyer immediately. You may only need to update your documentation to meet ONCA’s wording requirements, not change your entire membership model.
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.
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.
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.
Let’s Collaborate & Make a Difference!
Partner with us to amplify your mission. Whether it’s Charity accounting, financial transparency, or strategic growth—we’re here to help you create meaningful impact. Let’s work together to build a better future!
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 focus 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 are focus 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.
Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.
Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.
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.
BOOK A CONSULTATION TODAY
Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.
Northfield & Associates is a Canadian consulting firm based in Toronto, Canada. Northfield & Associates specializes in all types of immigration matters, from spousal sponsorships to refugee board appeals. With over eight (8) years of experience and an excellent success rate, Northfield & Associates is recognized as one of Canada’s premier immigration consulting firm.
The purpose of the Free Assessment is to assess whether you are qualified to apply for permanent residence in Canada under the Family Sponsorship, Skilled Worker, or Business Class categories. Please choose which category you would like to be assessed under and complete all fields in the form. We will endeavor to complete your assessment and provide you with a reply within one business day. There is no charge for this service. All information provided will be kept strictly confidential. If our assessment indicates that you are qualified for immigration to Canada, we will contact you to provide further information about our services and fees. Start Your Immigration Application!
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.
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.
This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.
This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.
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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NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.
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.
Get professional support today to discuss your specific circumstances and receive expert assistance throughout the reinstatement process with our experienced legal team.
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.
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.
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.
Let’s Collaborate & Make a Difference!
Partner with us to amplify your mission. Whether it’s Charity accounting, financial transparency, or strategic growth—we’re here to help you create meaningful impact. Let’s work together to build a better future!
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 focus 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 are focus 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.
Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.
Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.
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.
BOOK A CONSULTATION TODAY
Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.
Northfield & Associates is a Canadian consulting firm based in Toronto, Canada. Northfield & Associates specializes in all types of immigration matters, from spousal sponsorships to refugee board appeals. With over eight (8) years of experience and an excellent success rate, Northfield & Associates is recognized as one of Canada’s premier immigration consulting firm.
The purpose of the Free Assessment is to assess whether you are qualified to apply for permanent residence in Canada under the Family Sponsorship, Skilled Worker, or Business Class categories. Please choose which category you would like to be assessed under and complete all fields in the form. We will endeavor to complete your assessment and provide you with a reply within one business day. There is no charge for this service. All information provided will be kept strictly confidential. If our assessment indicates that you are qualified for immigration to Canada, we will contact you to provide further information about our services and fees. Start Your Immigration Application!
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.
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.
This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.
This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.
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.
Questions?
info@northfied.biz
Within Corporate Newsroom
Media Contact:
media@northfied.biz
Press contact
PR Secretary press@northfied.biz
NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.
What’s the Difference Between a Charity and a Non-Profit in Canada?
When it comes to organizations focused on helping others, you may have heard the terms “nonprofit” and “registered charity” used interchangeably. While both types of organizations work to support social good, they are not the same in Canada. Understanding the differences between a nonprofit and a registered charity is essential for anyone looking to start or support an organization in the charitable sector.
If you’re considering starting an organization in Canada, one of the first questions you might ask is: What’s the difference between a charity and a non-profit? Although both types of organizations operate on a non-profit basis and focus on benefiting the community, they have distinct legal definitions, requirements, and benefits. Let’s break down the difference between a charity and a non-profit in Canada, so you can make the right choice for your organization.
This article will break down the key distinctions between the two so you can make informed decisions.
What is a Charity in Canada?
A charity is a type of organization that is officially registered with the Canadian government under the Income Tax Act. To qualify as a registered charity in Canada, the organization must have a charitable purpose that falls under one or more of the following categories:
The advancement of education
The relief of poverty
The advancement of religion
Other purposes that benefit the community
Charities enjoy the significant benefit of being able to issue tax receipts for donations. This not only encourages private individuals and corporations to donate, but it also allows donors to claim a tax credit. This is one of the key differences between a charity and a non-profit organization, as only registered charities have the ability to offer this benefit.
What is a Non-Profit Organization?
On the other hand, a non-profit organization (NPO) is an association, club, or society that is formed for purposes other than generating profit for its members. These organizations can be created for a variety of goals, including:
Social welfare
Civic improvement
Recreational or leisure activities
Sports clubs and leagues
Professional associations
While not-for-profit organizations don’t have the ability to issue tax receipts like charities, they are still eligible for tax-exempt status. This means they are exempt from paying certain taxes, such as income and property taxes (note: exemption from property taxes for nonprofits is a muncipal matter, with exemptions ranging from partial to full). However, their flexibility in operations allows them to pursue a broader range of activities compared to charities.
Key Differences Between Charities and Non-Profit Organizations
Understanding the difference between charity and non-profit is crucial for deciding which structure suits your organization best. Here are the main differences:
Purpose: Charities must operate exclusively for charitable purposes, such as poverty relief, advancement of education, animal rescue, promotion of health, or advancing religion. Non-profits, however, have more flexibility in their objectives, focusing on things like recreation, social welfare, or civic improvement.
Tax Benefits: Charities can issue tax receipts for donations, providing an incentive for donors. Non-profits do not have this ability but can apply for tax-exempt status for certain activities.
Funding: While both can apply for funding from government grants, private foundations, and corporate donations, only charities can issue tax receipts to donors, which can make fundraising more efficient.
Choosing Between a Charity and a Non-Profit
The decision of whether to register as a charity or a non-profit organization depends on your goals and the specific needs of your organization. If your mission aligns with the definition of charity and you aim to raise funds through donations, registering as a charity is likely the right option. On the other hand, if your organization focuses on providing community services, recreational activities, or social welfare without the need to issue tax receipts, a non-profit should be a better fit.
Why Does the Distinction Matter?
For anyone looking to establish or support an organization in Canada, understanding the differences between a nonprofit and a registered charity is crucial. The distinction can affect an organization’s ability to raise funds, its regulatory requirements, and the benefits it offers to donors.
Tax Benefits: If your organization is focused on raising funds from donations, becoming a registered charity may be the best route, as it enables you to issue tax receipts.
Operational Flexibility: If your organization’s primary focus is community development or another cause not strictly aligned with the criteria for a registered charity, a nonprofit status may be a better fit.
Compliance Requirements: Registered charities face stricter reporting and operational regulations than nonprofits. If you prefer more flexibility, a nonprofit organization may be the better choice.
How Can You Transition from a Nonprofit to a Registered Charity?
If your nonprofit organization in Canada wants to become a registered charity, there are several steps to follow:
Review Eligibility: Ensure that your organization’s activities align with the CRA’s definition of charitable purposes.
Apply to the CRA: Submit an application for charitable status to the CRA. This process includes providing details about your organization’s structure, activities, and finances.
Wait for Approval: The CRA will review your application and determine if your organization qualifies for charitable status. This can take several months.
Comply with Charitable Regulations: Once approved, your organization must comply with all the regulations governing registered charities, including filing annual returns and maintaining proper records.
Conclusion
In summary, the key difference between a nonprofit and a registered charity in Canada lies in their purpose, tax benefits, and regulatory requirements. Nonprofits operate with a broad range of purposes and are not required to follow the strict rules that apply to registered charities.
Need Help with Charity Registration?
If you believe that charity registration aligns with the goals of your organization, we encourage you to reach out for professional legal advice. Understanding the difference between a non-profit and a charity is just the first step in the process of registering as a charity in Canada.
For more information on the registration process and the benefits of charity status, or schedule a free 15 minute consultation.
Have questions about charities and non-profits in Canada? Our FAQ section covers the most common topics to help you understand how these organisations work and what’s required for registration and compliance.
What qualifies as a non-profit in Canada?
A non-profit in Canada must operate for purposes other than profit, such as social welfare, community benefit, or cultural and recreational activities. Any surplus funds must be used to further the organisation’s mission, not distributed to members.
What are the three types of charities in Canada?
The three types are charitable organisations (which deliver charitable programs), public foundations (which mainly fund other charities), and private foundations (which are usually funded by a single source and provide grants).
What qualifies you as a charity?
To qualify as a charity in Canada, your organisation must have exclusively charitable purposes—such as relief of poverty, advancement of education or religion, or other benefits to the community and be registered with the CRA.
What category does charity fall under?
In Canada, charity falls under the broader category of non-profit organisations, specifically those registered to carry out charitable activities with public benefit.
What is the highest form of charity?
The highest form of charity is often considered to be direct relief of poverty or support for those in greatest need, but in Canada, all registered charities are recognised equally under the law.
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.
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.
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.
Let’s Collaborate & Make a Difference!
Partner with us to amplify your mission. Whether it’s Charity accounting, financial transparency, or strategic growth—we’re here to help you create meaningful impact. Let’s work together to build a better future!
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 focus 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 are focus 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.
Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.
Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.
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.
BOOK A CONSULTATION TODAY
Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.
Northfield & Associates is a Canadian consulting firm based in Toronto, Canada. Northfield & Associates specializes in all types of immigration matters, from spousal sponsorships to refugee board appeals. With over eight (8) years of experience and an excellent success rate, Northfield & Associates is recognized as one of Canada’s premier immigration consulting firm.
The purpose of the Free Assessment is to assess whether you are qualified to apply for permanent residence in Canada under the Family Sponsorship, Skilled Worker, or Business Class categories. Please choose which category you would like to be assessed under and complete all fields in the form. We will endeavor to complete your assessment and provide you with a reply within one business day. There is no charge for this service. All information provided will be kept strictly confidential. If our assessment indicates that you are qualified for immigration to Canada, we will contact you to provide further information about our services and fees. Start Your Immigration Application!
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.
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.
This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.
This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.
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.
Questions?
info@northfied.biz
Within Corporate Newsroom
Media Contact:
media@northfied.biz
Press contact
PR Secretary press@northfied.biz
NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.
Charitable Business Activities: What You Can and Can’t Do
Operating a charity in Canada comes with specific rules about business activities. The Canada Revenue Agency (CRA) regulates what types of businesses registered charities can operate while maintaining their charitable status. Understanding these charitable business activities Canada regulations is essential for compliance and protecting your organization’s registration.
This guide covers everything Canadian charities need to know about related business activities, including what’s permitted, what’s prohibited, and how to stay compliant with CRA charity business rules.
⚠️ Important: Operating an unrelated business can result in loss of charitable registration status, financial penalties, and tax consequences. Always consult with charity law experts before launching business activities.
When most people decide to start a charity, they have a big dream to make a difference in the world. They know they want to help, but they’re not always entirely sure how they plan to do that.
That can complicate things for these organizations, because under Canadian law and tax regulations, there are actually quite a few limitations on what you can and can’t do. To make matters worse, if you cross the line on these limitations, even unintentionally, you can lose your charitable registration status.
One area that is particularly tricky is the business that your charity can be involved in. So, let’s take a closer look at why you might want to be involved in business, and what the rules are.
Why Charities Need to Generate Revenue
The law in Canada says that a registered charity (either a charitable organization or public foundation) may be engaged in business related to its purpose or mission.
Of course, charities’ purpose or mission is to effect positive change in the world, and one of the most fundamental ways to do that is to provide financial support to organizations or individuals.
That means that charities need to generate revenue, and one way to do this is to be involved in some kind of business. That’s where things get tricky.
One of the complexities of generating revenue for a charity while still staying on the right side of the Canadian charity regulations governing them is how to earn money.
What Qualifies as a Related Business for Charities?
When it comes to the definition of “related businesses” in the charities context, there are two specific situations that apply:
If the business is “subordinate” to your primary activities, which means it’s not the primary focus of your work and,
If it is run 90% or more by volunteers
That’s still pretty broad and open to interpretation though. Which means that many people and organizations struggle to determine if the business they are planning to run to support their charitable work will meet the requirements.
Real-World Examples of Charitable Business Activities
To better understand how these rules apply in practice, here are some common examples of permitted charitable business activities:
Hospital Gift Shops: A hospital charity operating a gift shop within the hospital is considered a related business because it serves patients, visitors, and staff while supporting the hospital’s charitable mission.
Thrift Stores: A charity running a thrift store that sells donated goods qualifies as a related business when proceeds support the charitable purpose and the operation is substantially run by volunteers.
Church Parking Lots: A religious charity renting out its parking lot to commuters during weekdays is permitted because it generates revenue from an existing asset without detracting from the primary charitable purpose.
Museum Cafeterias: A museum operating a small café for visitors is a related business that enhances the visitor experience while supporting the museum’s educational mission.
These examples show that the key factors are whether the business supports your charitable purpose and whether it remains subordinate to your primary charitable activities.
Unsure if your planned business activity qualifies?
Activities That Are NOT Considered Business Activities
The first type of activity we should look at are things that are not considered a business when done by a charity, and there are actually quite a few things that fall into this category, including:
Reselling items that have been donated to the charity.
Fundraising activities that rely on asking for and receiving donations.
Fundraising events, so long as they are not a frequent or regular activity.
Investing the charity’s funds and receiving income from those investments
Charging fees for services, provided that the funds raised are used to pay for the operation of the service.
All of the things on this list can be done without being considered business activities and will not cause any risk to your charity registration compliance.
Permitted Business Activities for Canadian Charities
Of course, for the rule about business conducted by charities to exist, there must be circumstances where you might cross this line. These include:
Operating a gift shop, paid parking service for your operation, or a restaurant or café on the site of your organization
Selling products with your organization’s logo on them
Renting out space in your building or parking lot
These activities should all be directly related to the activities of your charity, but they can be done and used to generate funds for your organization.
Hiring Employees: What Charities Need to Know
If you need to hire employees for your charity, that’s actually great news! It means you’ve probably come a long way from registering your charity, and you’re well on your way to achieving your goals. In fact, you might even change the world.
But, while growth, including needing to hire people to help with the day-to-day of your organization is a good sign, it does also raise a few new questions and problems.
Here’s what you need to know about employing people to work in your charity.
Employee Privacy Rights and Background Checks
One of the biggest problems many employers face in Canada is balancing their employees’ rights to privacy with the protection they are entitled to under The Privacy Act.
The rules about what employers can and cannot ask their prospective hires also differ from one province to the next, and by employer type. So, in some places, you may be allowed to ask if your potential employee has a criminal record, but elsewhere you might not.
The same goes for credit checks. Unless the job is directly related to working in finance or a related industry, it might not be relevant to the job, and asking for one might contravene the Act.
Generally, when it comes to employees and privacy in Canada, any screening, background checks or surveillance by employers must be relevant to the job, disclosed to the employee, applied consistently, and obtained through legal and credible means.
This includes things like drug and alcohol testing, and even looking up employees on social media.
Of course, even though you can’t be excessively invasive with your employees, you should also know that any negative behaviour that they might indulge in (and any press that accompanies it) can and probably will reflect on your organization. That might not affect your organization in any fundamental way, but it can be a public relations nightmare. So, make sure you have clearly defined policies governing employee conduct, and that you apply them consistently.
Compensation Guidelines for Directors and Trustees
Many charities only employ a handful of directors and trustees and rely on the donated time of volunteers to get a lot of their work done. However, if you are paying those directors and trustees, you need to know that the CRA has set strict guidelines for how much they can earn, and what kind of earnings they are entitled to.
You can read more about this on the Government of Canada website which also has information about undue benefits, and how employee remuneration affects your tax returns.
It’s also important to note that the CRA does pay close attention to the earnings of charity directors and trustees, and they will take action if they suspect something is amiss.
Managing Volunteers in Your Charity
Many charities rely on volunteers to get their good work done. But it’s also interesting to note that just the act of encouraging volunteerism can be considered a charitable purpose, and that organizations that do that can become registered charities.
If volunteers incur expenses while working for a charity, and are not reimbursed for those expenses, they are also seen as a gift to the organization, and the rules about gifts and donations would apply.
Which means that while it’s fine for charities to make use of volunteers, they do need to be knowledgeable about the regulations, and how they apply.
Remember that having 90% or more volunteers operate a business activity is one of the key criteria for qualifying as a related business under CRA charity business rules.
Staying Compliant: Best Practices for Charitable Organizations
A charity is like any other business. There are all kinds of legislation that governs what you can and can’t do, including when you hire employees. Some of that legislation is specific to charities, but some applies generally. Some is managed at the federal level, but there is also provincial level legislation to consider.
The best advice is the same as it would be with any business. It’s always best to know the rules before you need to apply them, and to have policies drawn up before you need to use them.
Spend some time before you need to hire employees or take on volunteers, and make sure that you’ve dotted all the i’s and crossed all the t’s. It will undoubtedly save you a lot of time, money, and effort later. Stay abreast of changes in legislation too. This is a good business practice, but it will also ensure that your charity stays in good standing, and on the right side of the law.
Quick Compliance Checklist for Charitable Business Activities
Before launching any business activity, use this checklist to ensure compliance:
☐ Is the business activity related to your charitable purpose?
☐ Is it subordinate to your primary charitable activities?
☐ Is it operated 90% or more by volunteers (if not directly related)?
☐ Have you documented the relationship to your charitable mission?
☐ Are employee compensation levels within CRA guidelines?
☐ Do you have clear written policies for business activities?
☐ Have you consulted the CRA’s Policy Statement on Related Businesses?
☐ Does the business activity generate unrelated business income that could be taxable?
Conclusion
Navigating charitable business activities in Canada requires careful attention to CRA regulations and a clear understanding of what qualifies as a related business. Even well-intentioned decisions can put your charitable registration at risk if they don’t align with federal guidelines. When you’re uncertain whether a planned business activity meets compliance requirements, seeking expert advice can protect your organization’s status and save you from costly consequences.
At Northfield & Associates, we specialize in helping Canadian charities navigate business activity regulations, maintain CRA compliance, and protect their charitable status. Whether you’re planning to launch a new revenue-generating activity or need guidance on existing operations, our team provides the clarity and expertise you need.
Ready to ensure your charity’s business activities are compliant?
Frequently Asked Questions About Charitable Business Activities
Can a registered charity operate a business in Canada?
Yes, registered charities in Canada can operate businesses, but only if they qualify as “related businesses.” The business must either be substantially related to the charity’s purpose or be subordinate to charitable activities and operated 90% or more by volunteers.
What percentage of volunteers is required for a related business?
If your business activity is not substantially related to your charitable purpose, it must be operated by 90% or more volunteers to qualify as a related business under Canadian charity regulations.
Can charities sell merchandise?
Yes, charities can sell merchandise with their logo or brand. This is generally considered a permitted business activity, especially when it promotes awareness of the charity’s mission and generates revenue for charitable purposes.
What happens if my charity violates business activity rules?
Operating an unrelated business can result in serious consequences including loss of charitable registration status, revocation of tax-exempt status, financial penalties, and potential taxation of business income. The CRA may also impose sanctions or require corrective action.
Do fundraising events count as business activities?
No, fundraising events are generally not considered business activities as long as they are not frequent or regular activities. Occasional fundraising events, soliciting donations, and receiving gifts are all permitted charitable activities.
Can charities hire paid staff?
Yes, charities can hire paid employees. However, compensation must be reasonable and within CRA guidelines, especially for directors and trustees. The charity must also comply with employment standards, privacy laws, and other applicable regulations.
How do I know if my business activity is “subordinate” to charitable work?
A business is subordinate when it’s not the primary focus of your organization. If your charitable programs and activities clearly take precedence in terms of time, resources, and organizational focus, the business is likely subordinate. Document this relationship carefully.
Can a charity own shares in a for-profit business?
Charities can hold shares or investments, and receiving income from investments is not considered a business activity. However, operating a for-profit business as a primary activity could jeopardize charitable status.
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.
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.
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.
Let’s Collaborate & Make a Difference!
Partner with us to amplify your mission. Whether it’s Charity accounting, financial transparency, or strategic growth—we’re here to help you create meaningful impact. Let’s work together to build a better future!
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 focus 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 are focus 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.
Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.
Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.
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.
BOOK A CONSULTATION TODAY
Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.
Northfield & Associates is a Canadian consulting firm based in Toronto, Canada. Northfield & Associates specializes in all types of immigration matters, from spousal sponsorships to refugee board appeals. With over eight (8) years of experience and an excellent success rate, Northfield & Associates is recognized as one of Canada’s premier immigration consulting firm.
The purpose of the Free Assessment is to assess whether you are qualified to apply for permanent residence in Canada under the Family Sponsorship, Skilled Worker, or Business Class categories. Please choose which category you would like to be assessed under and complete all fields in the form. We will endeavor to complete your assessment and provide you with a reply within one business day. There is no charge for this service. All information provided will be kept strictly confidential. If our assessment indicates that you are qualified for immigration to Canada, we will contact you to provide further information about our services and fees. Start Your Immigration Application!
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.
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.
This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.
This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.
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.
Questions?
info@northfied.biz
Within Corporate Newsroom
Media Contact:
media@northfied.biz
Press contact
PR Secretary press@northfied.biz
NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.
Raising funds is a vital aspect of sustaining a charity’s operations and advancing its mission. While traditional methods like fundraisers and grants play a significant role, exploring alternative avenues for generating revenue can provide additional support and long-term sustainability. In this blog post, we’ll explore 20 innovative tips to help your charity diversify its fundraising efforts and secure vital financial resources. From ticket sales for events to corporate partnerships and beyond, these strategies offer creative approaches to fueling your charity’s impact and ensuring its continued success. Let’s dive in!
1. Ticket Sales for Events:
Consider hosting events such as concerts, galas, or workshops and charge admission fees. These events not only raise funds but also provide an opportunity to engage with supporters.
2. Membership Programs:
Offer tiered membership programs with exclusive benefits such as early access to events, special discounts, or personalized updates. Memberships can provide a steady stream of income while promoting a sense of community.
3. Educational Workshops and Courses:
Organize educational workshops or online courses related to your charity’s mission and charge participation fees. These sessions can attract individuals interested in learning while supporting your cause.
4. Product Sales:
Create and sell merchandise related to your charity, such as branded clothing, accessories, or eco-friendly products. Online stores or pop-up shops can serve as additional revenue sources.
5. Consulting Services:
Leverage your charity’s expertise by offering consulting services to businesses, organizations, or government agencies. Provide guidance on topics aligned with your mission in exchange for fees.
6. Corporate Sponsorships:
Develop partnerships with corporations willing to sponsor your charity’s events, programs, or initiatives. Sponsorship agreements can provide financial support while increasing brand visibility.
7. Crowdfunding Campaigns:
Launch online crowdfunding campaigns to raise funds for specific projects or campaigns. Platforms like Kickstarter or GoFundMe offer opportunities to reach a broader audience and garner support.
8. Grant Writing Services:
Utilize your charity’s grant writing expertise to assist other nonprofits or community organizations in securing funding. Offer grant writing services for a fee or on a commission basis.
9. Donations in Lieu of Gifts:
Encourage supporters to donate to your charity in lieu of traditional gifts for special occasions such as birthdays, weddings, or anniversaries. Provide easy-to-use online donation platforms for convenience.
10. Corporate Workshops and Training:
Develop customized workshops or training sessions for corporate clients on topics related to your charity’s mission, such as sustainability, diversity, or social responsibility. Charge fees for these services.
11. Affiliate Marketing:
Partner with companies or brands that align with your charity’s values and promote their products or services to your audience. Earn commissions for each sale or referral generated through your channels.
12. Sponsored Challenges or Events:
Organize sponsored challenges or events where participants raise funds for your charity through activities like marathons, bike rides, or community clean-ups. Participants can seek pledges from friends and family members.
13. Subscription Services:
Offer subscription-based services such as monthly newsletters, exclusive content, or virtual events for supporters who sign up for recurring donations. Subscriptions provide predictable income streams.
14. Licensing Intellectual Property:
Monetize your charity’s intellectual property, such as logos, slogans, or educational materials, by licensing them to third parties for a fee. Ensure legal protection and enforce licensing agreements.
15. Rental Income:
If your charity owns property or facilities, consider renting out space for events, meetings, or workshops. Generate rental income while maximizing the use of your assets.
16. Volunteer Programs:
Establish volunteer programs where participants pay a fee to contribute their time and skills to your charity’s projects or initiatives. Volunteer fees can help cover administrative costs and program expenses.
17. Peer-to-Peer Fundraising:
Empower supporters to create their own fundraising campaigns on behalf of your charity through peer-to-peer fundraising platforms. Provide resources and support to help them reach their fundraising goals.
18. Corporate Giving Programs:
Engage with companies that offer employee-matching gift programs or workplace giving campaigns. Encourage employees to support your charity through payroll deductions or corporate matching donations.
19. Hosting Paid Webinars or Workshops:
Organize paid webinars or workshops featuring guest speakers, experts, or thought leaders on topics relevant to your charity’s mission. Charge registration fees for attendance.
20. Selling Access to Premium Content:
Offer access to premium content such as exclusive reports, research findings, or behind-the-scenes updates to supporters who become paying members or donors. Create value-added benefits to incentivize financial contributions.
By exploring diverse revenue-generating opportunities beyond traditional fundraising methods, your charity can build financial resilience and sustainability. Each strategy offers unique advantages and requires careful planning and execution. Embrace innovation, adapt to changing trends, and prioritize transparency and accountability to maximize the impact of your revenue generation efforts.
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.
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.
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.
Let’s Collaborate & Make a Difference!
Partner with us to amplify your mission. Whether it’s Charity accounting, financial transparency, or strategic growth—we’re here to help you create meaningful impact. Let’s work together to build a better future!
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 focus 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 are focus 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.
Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.
Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.
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.
BOOK A CONSULTATION TODAY
Contact Northfield & Associates today to schedule a consultation with an experienced Consultant.
Northfield & Associates is a Canadian consulting firm based in Toronto, Canada. Northfield & Associates specializes in all types of immigration matters, from spousal sponsorships to refugee board appeals. With over eight (8) years of experience and an excellent success rate, Northfield & Associates is recognized as one of Canada’s premier immigration consulting firm.
The purpose of the Free Assessment is to assess whether you are qualified to apply for permanent residence in Canada under the Family Sponsorship, Skilled Worker, or Business Class categories. Please choose which category you would like to be assessed under and complete all fields in the form. We will endeavor to complete your assessment and provide you with a reply within one business day. There is no charge for this service. All information provided will be kept strictly confidential. If our assessment indicates that you are qualified for immigration to Canada, we will contact you to provide further information about our services and fees. Start Your Immigration Application!
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.
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.
This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.
This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.
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.
Questions?
info@northfied.biz
Within Corporate Newsroom
Media Contact:
media@northfied.biz
Press contact
PR consultants press@northfied.biz
NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.
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