By Theresa L.M. Man

Corporations Canada has introduced a new online assistance tool for not-for-profits (NFPs) incorporated under the Canada Not-for-profit Corporations Act (CNCA). The assistance tool is to help an NFP to determine if it is a “soliciting” or “non-soliciting” corporation under the CNCA, based on the income they receive from public sources in their most recent financial year. NFPs must self-identify as being soliciting or non-soliciting when filing their annual return because soliciting corporations have additional requirements under the CNCA.

To be able to use the tool, an NFP must meet four conditions:

1. It must be federally incorporated under the CNCA;
2. It must not have met the definition of “soliciting” in any of its last three financial years because corporations that previously identified as soliciting within the last three financial years will already be subject to ongoing requirements;
3. It must be aware of all sources of income in its most recent financial year; and
4. It must not have received donations or gifts from any corporation or entity in its most recently completed financial year.

The assistance tool asks a series of questions concerning the source and quantum of donations, gifts, grants and similar financial assistance received by the NFP, and then indicates whether the NFP is a soliciting or non-soliciting corporation based on the responses given. NFPs identified as soliciting corporations are then reminded to self-declare their soliciting status int heir next annual return.

​Read the May 2025 Charity & NFP Law Update