This page was created to remind myself where to find this information. It's grown due to your encouragement and votes of confidence!  This page gets many hits every day! 

Thanks to: CGA Richmond/South Delta Chapter Board and Chapter Members, many representatives from Canada Revenue Agency, Worksafe BC, Industry Canada and a Crown Prosecutor from the Attorney General for BC and the University of the Fraser Valley, BC Centre for Non-Profit Development 

Politically correct is to refer to this sector as Non-Profit or NPO.  Sometimes government is in accord, and other times, the sector is referred to Not-For-Profit (see the new Industry Canada Act).  We'll go with the popular sentiment and call them NPO's.

	What you need to know to stay out of trouble Non-Profit Organizations and Compliance - Final report Dec 6, 2008 from the Richmond/South Delta CGA Chapter - Eileen Reppenhagen, CGA, Moderator -
	CRA considers non-profit organizations to be a type of trust
	CRA details the differences between a charity and a non-profit organization (new posting as of July 2009)
	Federal
	Income Tax Act S. 149(1)(l) Non-profit organizations (l) a club, society or association that, in the opinion of the Minister, was not a charity within the meaning assigned by subsection 149.1(1) and that was organized and operated exclusively for social welfare, civic improvement, pleasure or recreation or for any other purpose except profit, no part of the income of which was payable to, or was otherwise available for the personal benefit of, any proprietor, member or shareholder thereof unless the proprietor, member or shareholder was a club, society or association the primary purpose and function of which was the promotion of amateur athletics in Canada;
	Industry Canada
	June 24, 2009 Not-for-Profit Corporations Act receives Royal Assent
	December 3, 2008 - Not-for-Profit Corporations Act introduced  OTTAWA, December 3, 2008 -- The Honourable Diane Ablonczy, Minister of State (Small Business and Tourism), today introduced the Canada Not-for-Profit Corporations Act. •"Our government is committed to continue modernizing and streamlining the way it works with business," said Minister Ablonczy. "We are putting into place innovative reforms to the administration of programs and services for both the private and not-for-profit sectors. This new Act would promote accountability, transparency and good corporate governance for the not for profit sector and is the first significant modernization of Canada's not-for-profit legislation since 1917." •The proposed Canada Not-for-Profit Corporations Act will enable organizations to incorporate faster. In addition, it would improve their financial accountability, clarify the roles and responsibilities of directors and officers, and enhance the protection of members' rights.
	CIPO Bank of Speakers on intellectual property - basics of IP and strategic value
	Statistics Canada reports on non-profit Institutions and Volunteering
	Primer for Directors of Not-for-Profit Corporations (Rights, Duties and Practices) Industry Canada, 2002
	Charities and giving - Charities are one form of non profit organization, specificially one that also meets the test of charitable purposes for Income Tax, allowing for a donation receipt for eligible donations
	CRA Checklists - find 10 checklists including a Terrorism checklist Care must be taken with these checklists.  They provide an indication of what's involved in managing a charity but are by no means all that you should consider important.  Other countries have additional checklists you may wish to review for additional guidance.
	Non-Profit Organizations without charitable status must also report on their activities
	T4117     Income Tax Guide to the Non-Profit Organization (NPO) Information Return
	T1044     Non-Profit Organization (NPO) Information Return
	IT83R3    Non-profit organizations - Taxation of income from property
	IT-496R   Non-Profit Organizations
	Other federal information of interest
	Directors' Liability -Section 227.1 of the Income Tax Act and Section 323 of the Excise Tax Act No.: 89-2R2
	Consultation on Proposed Guidelines for Registering a Charity: Meeting the Public Benefit Test  (Nov. 2005)
	Housing allowances paid by a registered charity or non-profit organization to players
	T5007 social assistance T slip production - article about liability for non profits
	Courts - landmark cases -  I've got the numbers, but no time... if you find the link to any of these cases on www.canlii.org, send me the link so I can add them here:
	Canadian Bar TCC 99-DTC-653
	Gatineau Golf Association TCC 67-DTC-435
	Gull Bay Development Corp TCC 84-DTC-6040
	Sutton Lumber & Trading SCC 53-DTC-1158
	Tourbec 1979 Inc. TCC 88-DTC-1442
	Woodwards Pension Society SCC 62-DTC-1002
	Liuna Loc 527 TCC 92-DTC-2365
	Provincial
	BC Charitable and Non-Profit Organizations
	BC Societies Act
	BC Ministry of Finance - Societies
	Clubs, Thrift Stores, Societies and Charities - Social Service Tax / PST
	Refunds on Charity-Funded Purchases of Medical Equipment
	Canada Business: Services for entrepreneurs - BC - Not-for-Profit (business start-up assistant)
	Canada Business: Services for entrepreneurs - Alberta - Not-for-Profit (business start-up assistant)
	Canada Business: Services for entrepreneurs - Ontario - Not-for-Profit (business start-up assistant)
	Review of the new BC Charitable Purposes Preservation Act - protection of donations for specific purpose
	BC Centre for Non-Profit Development (located at the University of the Fraser Valley)
	WCB Assessment - 10 top issues for CGA practitioners
	Resource Centre for Voluntary Organizations (RCVO) - Alberta
	GST
	GST523-1 Non-profit organizations - Government Funding report form
	GST reduction to 5% effective Jan 1, 2008
	RC 4081(E) Rev 00 GST/HST Information for Non-Profit Organizations Includes Form GST523-1
	General Information for GST/HST Registrants RC4022(E) Rev. 03 Quick Method of Accounting
	Non-Profit Organization (GST 500-4-8) Administration and Enforcement Rebates Non-Profit Organizations
	P-215 Determination of Whether an Entity is a Non-Profit Organization in the Excise Tax Act ('ETA')
	The Point of Sale Rebate on Books
	13.4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures
	Other
	Financial Reporrting by Non-Profit Organizations - ASB and PSAB joint invitation to comment on the future of financial reporting by non-profit organizations - Comments requested by June 30, 2009
	Open the books on non-profits, by Eileen Reppenhagen, CGA
	Non-Profit Organizations - Public Safety
	Membee - comprehensive web-based membership management software
	Real Life Scam of Non-Profit
	Volunteers and the Law, A guide for volunteers, organizations and boards  (People’s Law School)
	Workshops and Help for Non-Profit Boards  John Noonan, PRP, ASP, CGA www.registeredparliamentarian.com
	BoardSource - Building Effective Non-Profit Boards
	Quicken / QuickBooks - (almost) Free to Canadian Registered Charities
	TechSoup.org - The technology place for Non-Profits
	Gifts in Kind International - products available to Non-Profits
	Google for Non-Profits (TaxDetective says this is very cool... check it out)
	Carters.ca Charity Law Update Email info@carter.ca (Subscribe) on subject line
	Chartered Accountants of British Columbia E-library on NPO's
	Imagine Canada / Research & Public Policy
	"Not-for-Profit PolicyPro"  First Reference / Jeffrey D. Sherman, CA
	Building Blocks for Strong Communities Key Findings and Recommendations 2006
	Canadian Council of Christian Charities - Webinars and Charities Handbook
	RECRUITMENT: Non-profit organizations can post volunteer and civic engagement positions free of charge at the Simon Fraser University Volunteer Services website