TL;DR: Halifax-area charities must first incorporate — provincially under Nova Scotia's Societies Act (filed with the Registry of Joint Stock Companies) or federally under the Canada Not-for-profit Corporations Act — before applying to the CRA for charitable registration under ITA s. 149.1(1). That CRA application is now filed exclusively online through My Business Account; the previous paper-based application process no longer exists.
Starting a charity in Halifax means clearing two separate legal hurdles: incorporating your organization under Nova Scotia law, then getting CRA charitable registration under the Income Tax Act. Skipping or mixing up these steps is the most common reason Halifax founders stall out. Here's the correct sequence.
Nova Scotia nonprofits incorporate under the Societies Act, RSNS 1989, c 435 — not the Companies Act, which governs for-profit corporations. A society needs a minimum of five people to subscribe to a Memorandum of Association. You file with the Registry of Joint Stock Companies (RJSC), and if approved, you receive a Certificate of Incorporation and Business Number, typically within one to two weeks.
Before you file, reserve your name with the RJSC. It must be distinct from any existing registered organization and must not misleadingly describe your purpose. If your charity's purpose relates to a place of worship rather than a general charitable mandate, see our related guide on registering a mosque in Ontario for how CRA treats religious-purpose organizations, or our guide on starting a ministry in Canada.
Yes. If your charity plans to operate across multiple provinces rather than primarily in Nova Scotia, incorporate federally under the Canada Not-for-profit Corporations Act (CNCA) through Corporations Canada. Federal incorporation gives your organization recognized status across Canada without needing a separate provincial incorporation in your home jurisdiction — though you'll still need to separately register as an extra-provincial (or foreign) corporation with any additional province's corporate registry where you actively operate (see below).
Either route — Societies Act or CNCA — requires governing documents: articles or a memorandum of association stating your charitable purposes, plus bylaws covering board selection, meetings, and voting.
Once incorporated, you apply to the CRA for registration as a charitable organization under ITA s. 149.1(1). Applications are submitted entirely online through the CRA's My Business Account (MyBA) portal — the previous paper-based application process was phased out and is no longer accepted. See our related post on CRA's digital services for authorized representatives for how to get set up as an authorized rep on a charity's account.
You'll need to upload:
Full submission requirements are laid out on the CRA's Submit your application page.
Processing commonly runs from two to six months, longer if CRA requests additional information. If your charity is tied to an employment program, review our guide to common pitfalls in CRA employment-program applications before you submit, since these applications see above-average delay rates. Once approved, you receive a charitable registration number and can begin issuing official donation tax receipts immediately.
Registration isn't the finish line. Every registered charity must:
If you plan to solicit donations or operate physically in a province other than the one you incorporated in, you generally need to register as an extra-provincial (or foreign) corporation with that province's own corporate registry — a separate filing from your home incorporation and separate from CRA registration.
A non-profit co-operative is a separate incorporation option under Nova Scotia law for member-owned organizations with a cooperative structure. Most charities don't fit this model, but it's worth ruling out before defaulting to a society.
Not legally required, but incorporation documents and CRA applications are commonly rejected or delayed over drafting errors — a charity lawyer can materially shorten your timeline.
You can raise money as an incorporated nonprofit, but you cannot issue official donation tax receipts until your charitable registration number is active.
CRA will usually explain the deficiency and allow you to respond or reapply; outright rejection without a chance to clarify is uncommon at the initial review stage.
Only if you plan to operate meaningfully outside Nova Scotia. Otherwise, provincial incorporation under the Societies Act is simpler and cheaper.
Yes — federal incorporation covers your legal existence nationally, but you still register extra-provincially in any province where you actively solicit or operate.
Want your charity application expedited? Contact our team of experienced charity lawyers for a free consultation on a streamlined charity application, or browse our Charity Governance and Compliance services.
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DOV GOLDBERG, J.D. is a lawyer at B.I.G. Charity Law Group and has dedicated his career exclusively to Charity and Not-for-Profit Law for over a decade. Dov guides charities, foundations, and non-profit organizations through every stage of the registration process, offering practical legal advice with a focus on compliance, governance, and long-term success. Known for his hands-on approach and deep knowledge of CRA requirements, Dov is committed to helping clients build strong, sustainable, and legally sound organizations.