The Canada Not-for-Profit Corporations Act and Quebec Trust Law: A New opportunity for Quebec Donors

  • Troy McEachren*andChristos Panagopoulos
Keywords: Quebec, not-for-profit corporation, Donors, Trust, Philanthropy


The law of Quebec generally prohibits corporate trustees only where such corporations are authorized by law to act as a trust. At present, only federally incorporated or provincially incorporated trust companies may act as trustees of a Quebec trust as well as certain hospital foundations or in the context of pensions plans. The authors argue that the Canada Not-for-profit Corporations Act (CNCA) provides an additional authorisation such that corporations governed by the CNCA may accept assets in trust in Quebec. The CNCA now provides new opportunities for Quebec donors by allowing them to use the legal mechanisms of a Quebec trust when making a donation to a registered charity. Thus, there can be greater certainty as to how the donor’s wishes are met, segregation of funds, and asset protection. Additionally, the authors will briefly discuss how residents of common law jurisdictions can use a Quebec trust to avoid the limitations of a charitable purpose trust.


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