Directors, Trustees

Excerpt from The Government of Canada website: 

"Policy statement

Directors / trustees and like officials are persons who govern a registered charity. These persons hold positions that are usually identified in an organization's governing document (for example, president, treasurer and secretary).

Provincial law determines the circumstances under which a registered charity's directors / trustees can receive compensation. In general, a registered charity cannot pay its directors / trustees simply for occupying their positions. However, some provinces permit a charity to have governing documents allowing for reasonable compensation for services that directors / trustees provide to the charity (for example, the director is an employee).

Under the Income Tax Act, a registered charity that confers on a director / trustee an undue benefit is liable to a penalty equal to 105% of the amount of the benefit. This penalty increases to 110% and the suspension of tax-receipting privileges for a repeat infraction within 5 years." 

View source for other links and info: https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/policies-guidance/summary-policy-d10-directors-trustees.html