How the GST affects charities

We discuss the unique effect that the GST has on charities, the importance for the organization and its directors to understand their liabilities with regard to the GST, and how to determine whether a charity should register for a GST number.

Governance Q&A: Developing an ethics program

A quick guide on where an organization needs to start when developing an ethics program.

Introduction to the Goods and Services Tax

Understanding how the Goods and Services Tax (GST) works is important to all Canadians. In this podcast, find out exactly what the GST is and how it works, whether it is similar to PST in some provinces, as well as how to register for a GST number and how to get a GST tax return.

Governance Q&A: Reimbursing volunteer expenses

The volunteer policies in place should dictate what to do when volunteers incur expenses.

Governance Q&A: Are staff layoffs an ethical option?

With the economic downturn and tight resources, should staff reductions be considered?

CRA disbursement quotas: Part 2

We continue the discussion of disbursement quotas that began in Part 1 and explore such topics as how to calculate your disbursement quota, whether or not an accountant is necessary, how foundations amass large endowments, and the definition of “enduring property”.

CRA disbursement quotas: Part 1

Find out more about these disbursement quotas, what happens when a charity doesn’t comply with their disbursement quota, and how long-term projects fit into the equation.

Providing third-party information to the CRA

Learn more about situations where third-party information may be requested, the impact of a charity’s privacy policy on such a request, as well as a charity’s liabilities with regard to the accuracy of the information they provide.

Governance Q&A: Removing board members

A look at all the possible consequences when chairs and board members are removed from their positions.

What you need to know about CRA compliance agreements

Compliance agreements occur between charities and the CRA, often following an infraction. Find out exactly what a compliance agreement is, when the CRA might issue one, and what happens if a charity violates a compliance agreement.