LAND TRUST STARTER GUIDE

Running Your Organization to Maintain Incorporation and Charitable Status

TABLE 2: Special Reporting Responsibilities for Land Trusts

Special reporting requirement

Reporting requirements outlined by your province or territory for incorporation. Note that the most provincial jurisdictions request important operational documentation such as annual financial statements, special resolutions, changes in BOD, changes in registered office address, dissolvement, etc.

Variable, reporting requirements under Canada Not-for-profit Corporations Act are outlined by Corporations Canada

Register your federally incorporated non-profit in a province or territory.

Change in Board of Directors

Change of registered office address

Changing the Charity’s/Equivalent’s Mode of Operation or Legal Structure

Form

Variable, see required forms from your province or territory

Variable

Variable, see required forms from your province or territory

Initial filing Form 4002, Change of directors Form 4006

Initial filing Form 4002, Change of office address Form 4003

Variable, generally in letter form

Government agency/ legislation

Provincial/ Territorial

Corporations Canada

Provincial/Territorial

Corporations Canada

Canada Revenue Agency

Needed to maintain:

Provincial/ Territorial Incorporation

Federal Incorporation

Federal Corporation operating in the Province or Territory

Federal Incorporation

Charitable Registration

Deadline

Variable

Varies with specific nature of change to organization - some have fees

Variable, may only be initially and then changes

Within 15 days of change

Immediately to effect the change

None given

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