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Tax Tips

The essential duty of a charitable director or trustee is to manage the affairs of the corporation for the benefit of the corporate objects or trust beneficiaries.

Podcast

Adam Aptowitzer has been recording podcasts on the subject of charity law with CharityVillage.com since mid 2007. Some of them are below but all are available on itunes (see the link to the right). Please check back periodically as we continue to update the podcast library.
Introduction to the Goods and Services Tax Wednesday May 12, 2010 This podcast deals with the subject of GST and how it works. It discusses whether GST is similar to PST in the various provinces. It further discusses registration for GST and how to get a GST return.
How Does the GST Affect Charities Wednesday May 12, 2010 The subject of this podcast is the effect of GST on charities, the importance thereof for charities, and how to determine whether a charity needs to register for GST. In addition the podcast relates to charities which do not register for GST and why they should pay attention.
How Can Charities Get Back Their GST Wednesday May 12, 2010 Are all charities entitled to a rebate of their GST and do they need to claim on a yearly basis?
What is the Public Service Bodies Rebate?
What other types of GST rebates should charities be aware of and once they have claimed and received rebates do they have any further obligations?
The Ins and Outs of Setting up a Charitable Organization Wednesday May 12, 2010 In this podcast Adam and Nicole discuss the ins and outs of setting up a charitable organization which might relate back to the income of one of the directors. For example, cases where an individual attempts to attract additional customers by making him or herself an employee of a charity started by the individual.
More on GST and Small Suppliers Wednesday May 12, 2010 In this, the fourth podcast in the series, we discuss who the “small supplier” is, and how does a charity determine whether it is considered a small supplier.

If a charity does not qualify as a small supplier, what are it’s obligations regarding GST?
Finally what options does a charity have with respect to small supplier status or GST in general?
New Forms for the Registration of Charities and Maintenance of Registration Wednesday May 12, 2010 In this podcast Adam and Nicole discuss the new forms (as of May 2009) issued by the CRA for the registration of new charities and the maintenance of registration.
What are by-laws, constitution and letters patent? Monday May 24, 2010 In this podcast the discussion is about by-laws, constitutions and letters patent. What are these documents and why do we need them?
Canada Not for Profit Corporation Act (October, 2010) Thursday October 28, 2010 The Federal government's passing of the new Canada Not for Profit Corporations Act means that there will be a number of changes for federally incorporated charities and not for profits. This podcast attempts to address some of the most basic such as the date of the Act's enforcement, its provincial counterparts, and director responsibilities.
Canada Not-for-Profit Corporations Act (New organizations) Sunday October 31, 2010 This edition covers the Canada Not-For_Profit Corporations Act (new organizations) Some of the issues covered what the Act is and what it is for. How to go about registering a new charity under the Act and more.
Canada n-f-p Corporations Act (Currently registered organizations) Sunday October 31, 2010 The Canada Not-For-Profit Act (registered organizations) is dealt with in this discussion. Also the question of significance of the new Act to registered corporations is covered.