I talk about governance and income tax, and sometimes I talk about both. I hear from business owners who wonder about the advantages of incorporation. I also hear from people who belong to non-profit organizations about the same thing.
A non-profit should be incorporated under a society act in order to avoid the group being considered to be a partnership with joint and several liability. A business can incorporate to protect owners from responsibly. A shareholder is an owner without being accountable. If CRA is looking for tax payments from a corporation and the corporation is unable to pay, then they look to the directors, not the shareholders. A member of a non-profit is not accountable for the activities of the organization unless they become a director. There must always be directors though, and those are the people who should make an effort to understand their responsibility.