The PAOC is theologically evangelical and Pentecostal, emphasizing the baptism with the Holy Spirit with the evidence of speaking in tongues.

The association has its origins in the adoption of Pentecostal beliefs by various churches in the Ottawa Valley (Ontario), notably through the preaching of Canadian Methodist pastor Robert McAllister who visited the Azusa Street Revival of 1906.

[3][4] A majority of Pentecostals were found in the prairie provinces due in part to the large numbers of United States immigrants who brought their faith with them.

[7] Pentecostals in the West were incorporated into the PAOC, which continued to function as a distinct sub-division of the Assemblies of God.

It began a national paper, The Pentecostal Testimony, in 1920 and established a centralized overseas missionary policy for improved effectiveness.

[5] As the movement expanded, the Pentecostal Assemblies of Canada began to include members from across Canadian society, and larger congregations resulted.

Facing the same challenge of many Canadian churches in the latter years of the 20th century, the PAOC worked hard to continue its growth.

[14] The central beliefs of the Pentecostal Assemblies are summarized in its Statement of Fundamental and Essential Truths.

The Pentecostal Assemblies, as stated in the Fundamental and Essential Truths, believe the Bible is the "all-sufficient source of faith and practice" and the "complete revelation and very Word of God inspired by the Holy Spirit".

It subscribes to the doctrine of the Trinity, believing that God exists as three persons: the Father, the Son who is Jesus Christ, and the Holy Spirit.

The Pentecostal Assemblies believes that salvation has been provided for all humanity through the atonement of Christ upon the cross, and this was proven by his resurrection from the dead.

Consistent with Pentecostal theology, the denomination teaches that Christians should seek the baptism with the Holy Spirit, which is an experience distinct from and subsequent to the new birth.

The PAOC believes in a dispensationalist and premillennialist eschatology which includes the pre-Tribulation rapture of the church and the Second Coming of Christ.

A district is governed by a biennial conference, a representative body composed of credential holders with voting privileges and local church delegates.

[23] The governing body of the Pentecostal Assemblies of Canada is the General Conference which meets regularly every two years.