Case studies
Reading a community from the public record.
Registered charities are required to file an annual return. The returns are public, and every revocation of a registration is published in the Canada Gazette. Read a region's filings together and its sector comes into view: how big it is, who sits on its boards, where it is strained, and which of its closings were chosen and which simply happened. A case study is that reading, done for one community or one national body, and it ends with the questions the record cannot answer.

Why we do it.
The people who decide whether a charity closes are volunteers, and most of them are facing the question for the first time. What they usually lack is a view of the whole: how many organizations around them are in the same position, who could take on the work, and which of their neighbours' closures were chosen and which simply happened.
The record can give them that view. It cannot give them a verdict about any one organization, and we do not use it for that. It can show a whole sector at once, honestly, in a way that a board chair, a funder, or a regional council can recognize as their own community. That is what a case study is for: to put that view in front of people before a decision is needed, so that the decision is made early and not alone.
How one is made.
A case study is made from a small connected group of federal ridings, or from a national body whose registrations can be picked out by a shared business number or by their names.
The first step counts the sector from the CRA's 2024 returns: how many charities, how small, what purposes, how many on boards of three or fewer, how many the model flags. The second draws the board map: which organizations share a director, with no name on it. The Gazette gives the revocations, chosen and not, where its notices have been matched to the same ridings or the same body. Then the case study says what the sector looks like there, where it is strained, what closing looks like there, and what we would do about it. It ends with the questions the record cannot answer, and with links to what the community has reported about itself.
Two rules run through every case study. No count under five is printed, so that no organization can be found by subtraction. And no organization is named unless its ending is complete, on the public record, and honourable to the people who carried it; a registration that lapsed for want of a filing is named only where the board's own decision to end was already public, and otherwise never. Everything else is in the method brief: the sources, the model and how far to trust it, the limits, and how to check our arithmetic.
What it becomes.
A case study ends with an invitation. The T3010 returns it is built from are limited and uneven, so it can only be a starting point, and it is meant to bring people together to talk about how organizations close in their community. That meeting is a roundtable: six to twenty community leaders, for a day or an evening, hosted by a healthy local charity with a meeting room and a small budget for lunch. They go through the case study and correct it, and they work out the particular difficulties facing the charities near them that have grown too small, too weak or too unsteady to keep up their work, or have drifted from what they were for. The host provides the room and the facilitator; a sponsor helps defray the cost; we provide the agenda, the questions, the invitations, and a report in the room's own words.
What comes out of a roundtable is a group of leaders who have looked at their own sector together and, if they want it, boards that close together. A small number of organizations that have decided, or are deciding, each pass a board motion naming a coordinator from their own community, and take their own Toolkit licence, at no cost where the board has already decided to wind down. We bring the method, the binder, the training, and support by phone. When the last of them has closed, the method stays in the community. If your community or your body should have a case study, or you would host a roundtable, say so.
The case studies so far.
14 communities and 6 national bodies, by region. Each stands on its own.
Atlantic 4Quebec 1Ontario 2Prairies 3British Columbia 1The North 3National bodies 6
Atlantic
Nova Scotia
Halifax
Four ridings around the harbour, and the Atlantic region's institutions.
880 charities · 82 flagged (9.3%) · 15 revoked 2022 to 2025
Read the case studyPrince Edward Island
Prince Edward Island
The whole province: Charlottetown and the three rural ridings.
531 charities · 41 flagged (7.7%) · 16 revoked 2022 to 2025
Read the case studyNewfoundland and Labrador
St. John's
The capital and the Avalon: three ridings from Signal Hill to the bays, and a count that needs a close reading.
464 charities · 34 flagged (7.3%) · 46 revoked 2022 to 2025
Read the case studyNew Brunswick
Moncton
Moncton, Dieppe and the Acadian shore of Beauséjour.
456 charities · 37 flagged (8.1%) · 8 revoked 2022 to 2025
Read the case studyQuebec
Quebec
Trois-Rivières
Trois-Rivières and the Saint-Maurice, under the Civil Code and Part III of the Companies Act.
400 charities · 44 flagged (11%) · 14 revoked 2022 to 2025
Read the case studyOntario
Ontario
Kitchener and Cambridge
Kitchener Centre and Cambridge, in Waterloo Region, where the churches are becoming housing.
643 charities · 45 flagged (7%) · 22 revoked 2022 to 2025
Read the case studyOntario
Northwestern Ontario
Three ridings, from the Manitoba border to Marathon.
622 charities · 44 flagged (7.1%) · 21 revoked 2022 to 2025
Read the case studyPrairies
Alberta
Grande Prairie and Lakeland
The Peace Country and the north-east of Alberta.
622 charities · 47 flagged (7.6%) · 25 revoked 2022 to 2025
Read the case studyManitoba
Brandon and Provencher
Rural southern Manitoba, from the Saskatchewan border to the Ontario one.
763 charities · 59 flagged (7.7%) · 30 revoked 2022 to 2025
Read the case studySaskatchewan
Regina
Regina and the Qu'Appelle Valley, under The Non-profit Corporations Act, 2022.
644 charities · 40 flagged (6.2%) · 28 revoked 2022 to 2025
Read the case studyBritish Columbia
British Columbia
Kamloops
Two ridings in the British Columbia interior, from the Nicola Valley to the Shuswap.
526 charities · 46 flagged (8.7%) · 13 revoked 2022 to 2025
Read the case studyThe North
Yukon
Whitehorse and the Yukon
The whole territory, one riding, under the Societies Act.
127 charities · 20 flagged (15.7%) · 5 revoked 2022 to 2025
Read the case studyNorthwest Territories
Yellowknife and the Northwest Territories
The whole territory, one riding, under the Societies Act.
99 charities · 8 flagged (8.1%) · 5 revoked 2022 to 2025
Read the case studyNunavut
Iqaluit and Nunavut
The whole territory, one riding, and a sector too small to count without naming.
35 charities · fewer than five flagged
Read the case studyNational bodies
National body
The Anglican Church of Canada
An episcopal church: parishes registered on their own in some dioceses, under the synod's number in others.
940 registrations · 60 flagged (6.4%) · 80 revocations 2019 to 2026
Read the case studyNational body
The Salvation Army
A centralized body: every corps and centre registered under one governing council.
333 registrations · fewer than five flagged · 66 revocations 2019 to 2026
Read the case studyNational body
The United Church of Canada
A federated church: every congregation its own registered charity, with its own board and its own decision to close.
1,619 registrations · 69 flagged (4.3%) · 165 revocations 2019 to 2026
Read the case studyNational body
The Royal Canadian Legion
A federation whose charities are trusts: the poppy fund, the housing corporation, the command's benevolent fund, each held by the branch executive that runs the hall.
225 registrations · 23 flagged (10.2%) · 12 revocations 2019 to 2025
Read the case studyNational body
The agricultural societies
Two hundred and seventy societies under provincial statutes that predate Confederation, each holding a fairground, a hall, or an arena in trust for a district.
269 registrations · 12 flagged (4.5%) · 5 revocations 2019 to 2025
Read the case studyNational body
The community foundations
The receiving end: the foundations that hold a closed charity's memorial fund, its building's proceeds, its name.
240 registrations · 11 flagged (4.6%) · 6 revocations 2019 to 2025
Read the case studyPublic data, and math
Check our work.
Every number in the case studies is arithmetic on public files, done by a script we publish. The model behind the flags roughly doubles the odds: across Canada about 1.4 in a hundred charities lose their registration within three years, and among the ones it flags about 2.9 in a hundred do. Ninety-seven flagged organizations in a hundred carry on. We say that in every case study so that no one reads a flag as a verdict.
If you find an error in the counting, write to info@publicbenefit.ca. We will correct the case study and say so on it. If you are an accountant, an actuary, or a researcher and want to test the method properly, we will send you the paper and the script. The method brief sets out the sources, the counting rules, the model and its validation, and the limits, for a reader who wants to check.
Correction log.
Every correction to these case studies, with its date and what changed. Nothing yet.