Canada allows nonprofits to be incorporated or unincorporated. Nonprofits may incorporate either federally, under Part II of the Canada Business Corporations Act or under provincial legislation. Many of the governing Acts for Canadian nonprofits date to the early 1900s, meaning that nonprofit legislation has not kept pace with legislation that governs for-profit corporations; particularly with regards to corporate governance. Federal, and in some provinces (such as Ontario), incorporation is by way of Letters Patent, and any change to the Letters Patent (even a simple name change) requires formal approval by the appropriate government, as do by-law changes. Other provinces (such as Alberta) permit incorporation as of right, by the filing of Articles of Incorporation or Articles of Association.

How are NPOs classified in Canada?