This webpage supports cARP programs to establish a non-profit society.
In Alberta, physicians protect their Small Business status by:
- Keeping societies non-profit, independent and mission driven
- Avoiding any structure that looks like income or control shifting (making it look like control has moved to someone else when it hasn’t)
- Following Canadian Revenue Agency Non-Profit Organization (CRA NPO) rules carefully
When setting up a nonprofit society in Alberta, physicians should consider the following:
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Define Purpose and Membership Rules
Clearly define the nonprofit's purpose (e.g., CME, advocacy, research) and document:
- Who can be members (e.g., physicians only, allied professionals)
- Membership should provide no financial benefit
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Choose Name and Check Availability
- Name must include Society, Association or Foundation
- Availability can be determined by searching the Corporate Registry
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Draft Bylaws
Bylaws are required under the Alberta Societies Act and critical for CRA protection. Bylaws must outline:
- Society purpose and objectives
- Membership rules
- Board structure and elections
- Meeting rules
- Financial controls
- Prohibition of profit distribution
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Incorporate Society and obtain Certificate of Incorporation through Alberta Registry Agent
- Complete application
- Submit Bylaws
- Pay Registry fee
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Register and obtain a CRA Business Number
- Required to open a bank account
- File required CRA returns (T2 or T1044), if applicable
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Open Bank Account and establish Financial Record keepings
- Society must have a dedicated cARP bank account and separate account for non-cARP funded payments, including WCB and RRNP
- Separate bookkeeping - central to both CRA compliance and protecting physicians’ Small Business Status
- Ensure clear expense and reimbursement policies
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Maintain Compliance
- Hold an annual general meeting
- Submit annual return to the Alberta Registry
- Submit CRA filings if asset or income thresholds are met
- Maintain NPO compliance annually
- Understand applicable NPO filing obligations