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Finances

Understanding operating agreements and financial statements for CMHC’s two housing programs under the On-Reserve Non-Profit Housing Program (Section 95) can help strengthen the operations of your housing portfolio.

  • Help with Financial Statements

    CMHC offers two different housing programs under the On-Reserve Non-Profit Housing Program (Section 95). Use these guides to understand the reporting requirements for each version of the program.

  • Differences between the On-Reserve Non Profit Housing Program pre-1997 and post-1996

    In 1997, changes were made to the On-Reserve Non Profit Housing Program (Section 95) which resulted in some First Nation communities having subsidized housing units under two differing programs.

  • Understanding Operating Agreement Terms

    These are some of the more common terms found in the Operating Agreement for the Non Profit Rental Housing Pre-1997 and Post-1996 Programs.

  • Code Compliance

    The On-Reserve Non-Profit Housing Program (Section 95) has requirements for First Nations related to the National Building Code of Canada.

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