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Inside Internal Controls

News and discussion on implementing risk management

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good governance

Ways to maintain proper books and records

A recent Tax Court of Canada (“TCC”) decision, Promised Land Ministries v. The Queen[1], serves as a reminder to charities of the importance of maintaining proper books and records.

 

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Policy and procedures in the non-profit sector

Recent events in non-for-profit institutions and organizations have raised the critical issue of the procedures followed to resolve conflicts and situations where the interests of the institution need to be balanced with the rights of individuals…

 

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