What is the Ontario Not-for-Profit Corporations Act and does my organization have to comply with it?

The Not-for-Profit Corporations Act, 2010 (Ontario), known as ONCA, is the statute governing corporations incorporated in Ontario for a purpose other than earning profit for their members — community groups, sports associations, arts organizations, and many registered charities among them. It has been in force since October 19, 2021, replacing the old not-for-profit provisions of the former Corporations Act (Ontario).

Whether ONCA applies to your organization depends on how it is structured. If you incorporated (or continued) as an Ontario not-for-profit corporation, ONCA governs your directors' and officers' duties, your members' rights, your by-laws, your financial reporting, and how you amend your structure or eventually dissolve. An unincorporated club or association — one that never filed articles of incorporation — is not governed by ONCA at all, though it may still need to think about incorporating if it holds property, enters contracts, or wants limited liability for its members.

If your organization is also a registered charity, ONCA governs its corporate existence, while separate federal and provincial rules govern its charitable registration and reporting. Reviewing your articles and by-laws against ONCA's requirements is a sensible first step if you are unsure where you stand.