Resources & Articles

Not for Profit


Do We Need an Audit? An Overview of Not-for-Profit Organizations and Their Financial Statement RequirementsOctober 8th, 2020

There have been a number of changes in recent years to modernize the laws governing corporations without share capital.  These corporations were previously governed by...
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VIDEO CONFERENCING TIPS: Making it Look ProfessionalSeptember 23rd, 2020

In an April 29, 2020, CPA Canada article, the author provided a variety of tips for professional meetings conducted by online video conference, which has...
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TEMPORARY LAY-OFFS: Supplemental Unemployment Benefit (SUB) PlansSeptember 8th, 2020

The purpose of a SUB plan is to allow an employer to make supplemental payments to Employment Insurance (EI) benefits, without eroding those EI benefits....
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CERB Transitions to EI and Government Announces Three New Benefit ProgramsAugust 24th, 2020

New benefits are being announced and Employment Insurance (EI) is being revamped; here’s what you need to know.  On August 20, 2020, the Federal Government...
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CONTRIBUTIONS OF GOODS OR SERVICES TO AN NPO: Tax ImplicationsAugust 18th, 2020

In a January 6, 2020 Technical Interpretation, CRA considered whether a deduction was available to suppliers who contributed in-kind goods or services to an NPO...
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We Understand the Unique Business Needs of Not-for-Profit OrganizationsAugust 7th, 2020

Not-for-Profit organizations are unique businesses and we understand that. We know the specific challenges you face, as many of our DJB advisors are board members...
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Meet the Government Relief TeamAugust 4th, 2020

At DJB, we recognize that sorting through all of the Provincial and Federal Government Support Programs for businesses and employers during the COVID-19 pandemic can...
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UNCOLLECTIBLE ACCOUNTS: Making Them ValuableJuly 24th, 2020

Tax Possibilities – Bad Debt Write-off As many businesses are struggling to collect outstanding amounts, it may be worthwhile to identify any receivables which have...
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DONATION RECEIPTS: How Complete Is Complete?July 3rd, 2020

Charities should ensure that any donation receipts issued are fully compliant with the tax rules. Failure to do so may result in the donor being...
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Commercial Insurance and COVID-19June 17th, 2020

During this time many businesses have been forced to close, and those that have not are facing a new unexpected operating environment. The businesses that...
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