Standard B6: Statutory remittances
Failure to submit statutory remittances is one of the most frequent reasons for lawsuits against charities and nonprofits in Canada. Directors of nonprofit and charitable organizations who fail to submit all legally required payments to government can be held personally liable for these amounts plus the interest accrued.
Standard B6 Explained
Financial responsibilities of not-for-profit boards : a self-guided workbook
Directors and Officers Liability in the Employment Context
Employers' guide : Payroll deductions and remittances (excerpt)
Guide de l'employeur : Les retenues sur la paie et les versements (excerpt)