This paper represents an update of a 2012 LESA paper. Its scope is a discussion of directors’ duties and liabilities in the context of not-for-profit organizations in Alberta under the Societies Act, the Canada Corporations Act, and the new Canada Not-for-Profit Corporations Act. In general, the principles and concepts examined in this paper apply to special GST corporations, Crown corporations, condominium boards, and other not-for-profit organizations.

This paper was presented at the Advising Charities, Not-for-Profits, and Social Enterprises Seminar in November 2013.