Ontario Not-For-Profit Corporations Act


The Ontario government has been working to bring the Ontario Not-For-Profit Corporations Act (ONCA) into force, which will apply to all non-share capital corporations currently under the Ontario Corporations Act (OCA). For an overview of the ONCA, click here.


The act’s original proclamation date of July 1, 2013, has long since passed, and the Ontario Ministry of Government and Consumer Services announced that the ONCA was pending the following requirements:

  • the Legislative Assembly passes a number of technical amendments to the legislation and related acts
  • technology is upgraded to support these changes and improve service delivery


Still facing these same challenges, the ONCA reportedly will not be enacted for at least two years. Once it comes into force, however, the Ontario government will give NPO’s:

  • at least 24 months’ notice before ONCA comes into force
  • a three-year transition period once ONCA is in force
  • help to ensure smooth implementation


To find out further how your organization may be affected, please see the ONCA website here.






Michelle Steele, CPA, CA is a manager at RLB LLP, specializing in not-for-profit and charitable organizations and municipal governments. She is a member of the Executive of our Not-for-Profit Team and is a key member of our Assurance team. Please contact Michelle at (519) 822-9933 x350 or via email at michelle.steele@rlb.ca.