The Canada Revenue Agency (CRA) applies a test to determine if a worker is an employee or a contractor. This test has five parts: the amount of control exercised by your non-profit; who owns the tools and equipment required to do the work; who bears the financial risk and stands to profit from the work; dependence of the worker on the work; and the intention of the parties about the work.

Workers are people who do work for others and get paid for that work. Workers may do  work solely for the non-profit (typically are employees) or by working for many different clients  (contractors). 

SPAM is junk messaging. These unwanted and unsolicited electronic messages are sent to a group of people. Electronic messages include any electronic means such as email, text, instant message, and tweet. Spam is not allowed by Canada’s anti-spam law. This law only applies to electronic messages sent for a commercial purpose.

A privacy officer is a person designated by a non-profit to answer questions about how it collects, uses, retains, and discloses personal information.

Non-profits should exercise caution in securing personal information. For example, caution includes protecting digital records with a password and encryption and protecting paper records in a locked cabinet.