Perhaps the most important provisions for non-profits and
charities relate to the obligations on directors to ensure that
various deductions relating to income tax and other of the payroll
deductions are made by the organization. Section 153(1) provides
that "every person paying at any time in a taxation year
salary or wages or other remuneration, shall deduct or withhold
therefrom such amount as is determined in accordance with prescribed
rules and shall, at such time as is prescribed, remit that amount
to the Receiver General on account of the payee's tax for the
year under this Part." Failure to do so can result in personal
liability for the directors. There is a similar provision under
the federal Excise Act relating to the goods and services tax.
