Url accès
https://www.ic.gc.ca/eic/site/cd-dgc.nsf/eng/cs05004.html#toc-09
Excerpt from Corporations Canada webpage for Not-for-profit Corporations The directors
"Remuneration of directors, officers and members
The directors of a corporation are entitled to fix reasonable levels of remuneration for the directors, officers and employees of a corporation, unless the corporation's articles or by-laws provide for a different arrangement. The NFP Act also specifically permits a director, officer or member to receive reasonable remuneration and expenses for any services to the corporation that are performed in any other capacity (for ex., in the capacity of a consultant to the corporation).
In the case of a corporation that is a registered charity under the Income Tax Act, it is important to be aware that certain provinces prohibit the payment of remuneration to directors, whether as a director or in any other capacity. This is because of an inherent conflict of interest between the interests of the director and the interests of the corporation. If the corporation is a registered charity, it is important to look into the laws of the province or territory in which the charity operates to determine if such a restriction applies."
Sujet
Mot clés
- Board of Directors
- Remuneration of directors
- Payment of directors