Nonprofits may incorporate either federally

Canada allows nonprofits to be incorporated or unincorporated. Nonprofits may incorporate either federally (under Part II of the Canada Corporations Act) or provincially, by widely varying provincial legislation. Many of the governing Acts for Canadian nonprofits date to the early 1900s, meaning that nonprofit legislation has not kept pace with that governing for-profit corporations, particularly as regards corporate governance. Federally and in some provinces (such as Ontario), incorporation is by way of Letters Patent, and any change to the Letters