[Fwd: Re: [Bcma-l] Audits]

Tue, 29 Jul 2008 17:02:53 -0700

This is a multi-part message in MIME format.

------_=_NextPart_001_01C8F1D7.9D080B90
Content-Type: text/plain;
	charset="us-ascii"
Content-Transfer-Encoding: quoted-printable

Larry:

=20

Jim gives good advice. Remember that you are dealing with bureaucrats
who are human (probably) and have families, mortgages, car loans, unwed
pregnant daughters, sick cats, leaky condos etc. They just have a job to
do.

=20

If you apologize, claim ignorance rather than malicious intent, strive
to do it right from now on, cooperate and try to work with them, then
they will likely be reasonable. If you are argumentative and/or
obstructionist, then they will dig their heels in and play hard ball in
a game that you cannot win.=20

=20

They appear to have wanted to put the fear of God into you which is
unusual as they should follow US President Teddy Roosevelt's advice of
"walk softly and carry a big stick", but remember that their role is to
see that the government gets its "pound of flesh" in the coin of the
realm. They have no need or desire for your collection - they want money
(accounts can't put artifacts in a spreadsheet financial report, only
dollars). If you follow Jim's advice, they will likely be willing to
discuss terms and schedules of payment, and who knows, maybe even
reduction of the amount - e.g. they likely have discretionary powers to
reduce or eliminate penalties as long as they get what is due to the
government (the principal). =20

=20

Colin MacGregor Stevens,

Manager,

New Westminster Museum and Archives,

302 Royal Avenue,

New Westminster, BC,=20

V3L 1H7

=20

Phone Office:    604-527-4639

Work Cellular : 604-830-6965

Fax:                  604-527-4641

E-mail: cstevens@newwestcity.ca=20

Web Site: www.newwestminster.ca=20

=20

-----Original Message-----
From: bcma-l-admin@museumsassn.bc.ca
[mailto:bcma-l-admin@museumsassn.bc.ca]=20
Sent: Tuesday, July 29, 2008 4:13 PM
To: bcma-l@museumsassn.bc.ca
Subject: [Fwd: Re: [Bcma-l] Audits]

=20

Larry;

Whomever prepares your annual financial statements independently,

and/or prepares your payroll need(s) to be involved in this process

immediately to review the government assessment and to verify its

accuracy.

=20

As long as you are responsive and cooperative throughout the process,
(and it will become a process), you should find the urgency (re: court
action and seizure of assets, etc) diminished somewhat as a solution or
ruling is worked out. This may include proposing an agreed

remittance schedule for the outstanding amount.

=20

This sounds like alleged unremitted employee deductions, which are

required for all employees, FT, PT or temporary, (including those

summer students), who are clearly not contractors.

=20

Small and even larger organizations can get confused as to what a

contractor really is, and may think they can avoid remitting

deductions by simply calling workers 'contractors', even though they

actually work like employees, (ie. regular hours of work &

employer-assigned tasks versus specific deliverables to deadline,

etc).

=20

Canada Revenue Agency (CRA) has a specific publication available

online to help both employers and workers to determine their

employment or contract status. A direct link to the pdf version is:

http://www.cra-arc.gc.ca/E/pub/tg/rc4110/rc4110-06e.pdf
<http://www.cra-arc.gc.ca/E/pub/tg/rc4110/rc4110-06e.pdf>=20

=20

All institutions are well-advised to review their employment /
contractor relationships for compliance, as well as for how your
contractors' contracts are worded. CRA can also be approached, and
advisedly prior to a proposed contracted or employment term, to advise
on which status would apply.

=20

Through annual filing of T4 Summaries by employers, and personal tax

returns (with T4 slips), inevitably any outstanding remittances will

show up through such audits. In terms of contractors, employers should
also ensure whether GST applies to your contractor's fees.

=20

We are endeavouring to include a mini-workshop or specific management
and HR session this fall at Conference 2008.

=20

Please keep the BCMA posted of developments and resolution, Larry.

Best wishes,=20

Jim

=20

=20

=20

>  You probably  need a good accountant to go to bat for you and to

>  perhaps launch an appeal. You never know- sometimes they are right,

>  but sometimes even they can make mistakes! Having a full audit

>  every few years is expensive, but might be a good idea if it can

>  save you some grief in the long run. We had fully audited financial

>  statements done this year.  It was a good exercise, and I am glad

>  we did, even with our very small budget. Good Luck!  Gayle Cornish

>  - Osoyoos Museum.

>

>  ----- Original Message -----

>  From: <bcma-l-admin@museumsassn.bc.ca>

>  To: <bcma-l@museumsassn.bc.ca>

>  Sent: Thursday, July 24, 2008 8:46 AM

>  Subject: [Bcma-l] Audits

>

>

>  > Yesterday a government agent from Revenue Canada conducted an

>  > audit of our books for the last two years. The result was a

>  > penalty and assessment of several thousand dollars dealing with

>  > EI and CPP deductions for various temporary employees [including

>  > free lance contract workers] over the past two years. The

>  > assessment is payable immediately and Federal court action and

>  > seizure of assets are threatened. When I asked him why the

>  > department was bothering with small non profits such as us, he

>  > said this will be extended to all small museums and galleries. We

>  > are not sure how to deal with this as we do not have the money to

>  > pay this assessment. I am also wondering if any other museum or

>  > gallery has endured such unwarranted harassment and scrutiny?

>  >

>  > --

>  > Larry A. Ewashen

>  > Doukhobor Discovery Centre

>  > 112 Heritage Way

>  > Castlegar BC V1N 4M5

>  > www.Doukhobor-Museum.org

>  > 250-365-5327

>  > _______________________________________________

>  > Bcma-l mailing list

>  > Bcma-l@museumsassn.bc.ca

>  > http://hp.bccna.bc.ca/mailman/listinfo/bcma-l

>  >

>  >

>

>  _______________________________________________

>  Bcma-l mailing list

>  Bcma-l@museumsassn.bc.ca

>  http://hp.bccna.bc.ca/mailman/listinfo/bcma-l

>

=20

_______________________________

Jim Harding, ED

BC Museums Association

(250) 356-5694

=20

------- End of forwarded message ------- _______________________________

Jim Harding, ED

BC Museums Association

(250) 356-5694

_______________________________________________ Bcma-l mailing list
Bcma-l@museumsassn.bc.ca http://hp.bccna.bc.ca/mailman/listinfo/bcma-l

------_=_NextPart_001_01C8F1D7.9D080B90
Content-Type: text/html;
	charset="us-ascii"
Content-Transfer-Encoding: quoted-printable

<?xml  version=3D"1.0" ?>
<html>

<head>
<meta http-equiv=3DContent-Type content=3D"text/html; =
charset=3Dus-ascii">
<meta name=3DGenerator content=3D"Microsoft Word 10 (filtered)">

<style>
<!--
 /* Font Definitions */
 @font-face
	{font-family:Tahoma;
	panose-1:2 11 6 4 3 5 4 4 2 4;}
 /* Style Definitions */
 p.MsoNormal, li.MsoNormal, div.MsoNormal
	{margin:0in;
	margin-bottom:.0001pt;
	font-size:12.0pt;
	font-family:"Times New Roman";}
a:link, span.MsoHyperlink
	{color:blue;
	text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
	{color:blue;
	text-decoration:underline;}
p.MsoAutoSig, li.MsoAutoSig, div.MsoAutoSig
	{margin:0in;
	margin-bottom:.0001pt;
	font-size:12.0pt;
	font-family:"Times New Roman";}
span.EmailStyle17
	{font-family:Arial;
	color:navy;}
@page Section1
	{size:8.5in 11.0in;
	margin:1.0in 1.25in 1.0in 1.25in;}
div.Section1
	{page:Section1;}
-->
</style>

</head>

<body lang=3DEN-US link=3Dblue vlink=3Dblue>

<div class=3DSection1>

<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span =
style=3D'font-size:
10.0pt;font-family:Arial;color:navy'>Larry:</span></font></p>

<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span =
style=3D'font-size:
10.0pt;font-family:Arial;color:navy'>&nbsp;</span></font></p>

Jim gives good advice. Remember =
that you
are dealing with bureaucrats who are human (probably) and have families,
mortgages, car loans, unwed pregnant daughters, sick cats, leaky condos =
etc.
They just have a job to do.

<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span =
style=3D'font-size:
10.0pt;font-family:Arial;color:navy'>&nbsp;</span></font></p>

If you apologize, claim ignorance =
rather
than malicious intent, strive to do it right from now on, cooperate and =
try to
work with them, then they will likely be reasonable. If you are =
argumentative
and/or obstructionist, then they will dig their heels in and play hard =
ball in
a game that you cannot win.

<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span =
style=3D'font-size:
10.0pt;font-family:Arial;color:navy'>&nbsp;</span></font></p>

<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span =
style=3D'font-size:
10.0pt;font-family:Arial;color:navy'>They appear to have wanted to put =
the fear
of God into you which is unusual as they should follow US President =
Teddy
Roosevelt&#8217;s advice of &#8220;walk softly and carry a big =
stick&#8221;,
but remember that their role is to see that the government gets its =
&#8220;pound
of flesh&#8221; in the coin of the realm. They have no need or desire =
for your collection
- they want money (accounts can&#8217;t put artifacts in a spreadsheet =
financial
report, only dollars). If you follow Jim&#8217;s advice, they will =
likely be
willing to discuss terms and schedules of payment, and who knows, maybe =
even
reduction of the amount &#8211; e.g. they likely have discretionary =
powers to
reduce or eliminate penalties as long as they get what is due to the =
government
(the principal). &nbsp;</span></font></p>

<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span =
style=3D'font-size:
10.0pt;font-family:Arial;color:navy'>&nbsp;</span></font></p>

<div>

<p class=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Times New =
Roman"><span
style=3D'font-size:12.0pt;color:navy'>Colin MacGregor =
Stevens,</span></font></p>

<p class=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Times New =
Roman"><span
style=3D'font-size:12.0pt;color:navy'>Manager,</span></font></p>

<p class=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Times New =
Roman"><span
  style=3D'font-size:12.0pt;color:navy'>New =
Westminster</span></font><font
 color=3Dnavy><span style=3D'color:navy'> </span></font><font =
color=3Dnavy><span
  style=3D'color:navy'>Museum</span></font><font color=3Dnavy><span
style=3D'color:navy'> and Archives,</span></font></p>

<p class=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Times New =
Roman"><span
  style=3D'font-size:12.0pt;color:navy'>302 Royal =
Avenue</span></font><font
color=3Dnavy><span style=3D'color:navy'>,</span></font></p>

<p class=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Times New =
Roman"><span
  style=3D'font-size:12.0pt;color:navy'>New =
Westminster</span></font><font
 color=3Dnavy><span style=3D'color:navy'>, </span></font><font =
color=3Dnavy><span
  style=3D'color:navy'>BC</span></font><font color=3Dnavy><span =
style=3D'color:navy'>,
</span></font></p>

<p class=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Times New =
Roman"><span
style=3D'font-size:12.0pt;color:navy'>V3L 1H7</span></font></p>

<p class=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Times New =
Roman"><span
style=3D'font-size:12.0pt;color:navy'>&nbsp;</span></font></p>

<p class=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Times New =
Roman"><span
style=3D'font-size:12.0pt;color:navy'>Phone Office:&nbsp;&nbsp;&nbsp;
604-527-4639</span></font></p>

<p class=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Times New =
Roman"><span
style=3D'font-size:12.0pt;color:navy'>Work Cellular : =
604-830-6965</span></font></p>

<p class=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Times New =
Roman"><span
style=3D'font-size:12.0pt;color:navy'>Fax:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
604-527-4641</span></font></p>

<p class=3DMsoAutoSig><font size=3D2 color=3Dnavy face=3DArial><span =
style=3D'font-size:
10.0pt;font-family:Arial;color:navy'>E-mail: <a
href=3D"mailto:cstevens@newwestcity.ca">cstevens@newwestcity.ca</a> =
</span></font></p>

<p class=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Times New =
Roman"><span
style=3D'font-size:12.0pt;color:navy'>Web Site: <a
href=3D"http://www.newwestminster.ca">www.newwestminster.ca</a></span></f=
ont><font
size=3D2 color=3Dnavy><span style=3D'font-size:10.0pt;color:navy'> =
</span></font></p>

</div>

<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span =
style=3D'font-size:
10.0pt;font-family:Arial;color:navy'>&nbsp;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DTahoma><span
style=3D'font-size:10.0pt;font-family:Tahoma'>-----Original =
Message-----<br>
<b><span style=3D'font-weight:bold'>From:</span></b>
bcma-l-admin@museumsassn.bc.ca [mailto:bcma-l-admin@museumsassn.bc.ca] =
<br>
<b><span style=3D'font-weight:bold'>Sent:</span></b> </span></font><font =
size=3D2 face=3DTahoma><span =
style=3D'font-size:10.0pt;font-family:Tahoma'>Tuesday, July
 29, 2008</span></font><font size=3D2 face=3DTahoma><span =
style=3D'font-size:10.0pt;
font-family:Tahoma'> </span></font><font size=3D2 face=3DTahoma><span
 style=3D'font-size:10.0pt;font-family:Tahoma'>4:13 =
PM</span></font><font size=3D2
face=3DTahoma><span style=3D'font-size:10.0pt;font-family:Tahoma'><br>
<b><span style=3D'font-weight:bold'>To:</span></b> =
bcma-l@museumsassn.bc.ca<br>
<b><span style=3D'font-weight:bold'>Subject:</span></b> [Fwd: Re: =
[Bcma-l]
Audits]</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>Larry;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>Whomever prepares your =
annual
financial statements independently,</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>and/or prepares your =
payroll need(s)
to be involved in this process</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>immediately to review the =
government
assessment and to verify its</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>accuracy.</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

As long as you are =
responsive and
cooperative throughout the process, (and it will become a process), you =
should
find the urgency (re: court action and seizure of assets, etc) =
diminished
somewhat as a solution or ruling is worked out. This may include =
proposing an
agreed

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>remittance schedule for the
outstanding amount.</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>This sounds like alleged =
unremitted
employee deductions, which are</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>required for all employees, =
FT, PT
or temporary, (including those</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>summer students), who are =
clearly
not contractors.</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>Small and even larger =
organizations
can get confused as to what a</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>contractor really is, and =
may think
they can avoid remitting</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>deductions by simply =
calling workers
'contractors', even though they</span></font></p>

actually work like =
employees, (ie.
regular hours of work &amp;

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>employer-assigned tasks =
versus
specific deliverables to deadline,</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>etc).</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>Canada Revenue Agency (CRA) =
has a
specific publication available</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>online to help both =
employers and
workers to determine their</span></font></p>

employment or contract =
status. A
direct link to the pdf version is:

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'><a
href=3D"http://www.cra-arc.gc.ca/E/pub/tg/rc4110/rc4110-06e.pdf"><font =
size=3D2
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial'>http://www.cra-arc.gc.ca/E/p=
ub/tg/rc4110/rc4110-06e.pdf</span></font></a></span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

All institutions are =
well-advised to
review their employment / contractor relationships for compliance, as =
well as
for how your contractors' contracts are worded. CRA can also be =
approached, and
advisedly prior to a proposed contracted or employment term, to advise =
on which
status would apply.

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>Through annual filing of T4
Summaries by employers, and personal tax</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>returns (with T4 slips), =
inevitably
any outstanding remittances will</span></font></p>

show up through such =
audits. In
terms of contractors, employers should also ensure whether GST applies =
to your
contractor's fees.

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>We are endeavouring to =
include a
mini-workshop or specific management and HR session this fall at =
Conference
2008.</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>Please keep the BCMA posted =
of
developments and resolution, Larry.</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>Best wishes, =
</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>Jim</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
You probably&nbsp; need a good accountant to go to bat for you and =
to</span></font></p>

&gt;&nbsp;
perhaps launch an appeal. You never know- sometimes they are =
right,

&gt;&nbsp;
but sometimes even they can make mistakes! Having a full =
audit

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
every few years is expensive, but might be a good idea if it =
can</span></font></p>

&gt;&nbsp;
save you some grief in the long run. We had fully audited =
financial

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
statements done this year.&nbsp; It was a good exercise, and I am =
glad</span></font></p>

&gt;&nbsp;
we did, even with our very small budget. Good Luck!&nbsp; Gayle =
Cornish

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
- Osoyoos Museum.</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;</span></f=
ont></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
----- Original Message -----</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
From: &lt;bcma-l-admin@museumsassn.bc.ca&gt;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
To: &lt;bcma-l@museumsassn.bc.ca&gt;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
Sent: Thursday, July 24, 2008 8:46 AM</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
Subject: [Bcma-l] Audits</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;</span></f=
ont></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;</span></f=
ont></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; Yesterday a government agent from Revenue Canada conducted =
an</span></font></p>

&gt;&nbsp;
&gt; audit of our books for the last two years. The result was =
a

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; penalty and assessment of several thousand dollars dealing =
with</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; EI and CPP deductions for various temporary employees =
[including</span></font></p>

&gt;&nbsp;
&gt; free lance contract workers] over the past two years. =
The

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; assessment is payable immediately and Federal court action =
and</span></font></p>

&gt;&nbsp;
&gt; seizure of assets are threatened. When I asked him why =
the

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; department was bothering with small non profits such as us, =
he</span></font></p>

&gt;&nbsp;
&gt; said this will be extended to all small museums and galleries. =
We

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; are not sure how to deal with this as we do not have the money =
to</span></font></p>

&gt;&nbsp;
&gt; pay this assessment. I am also wondering if any other museum =
or

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; gallery has endured such unwarranted harassment and =
scrutiny?</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; --</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; Larry A. Ewashen</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; Doukhobor Discovery Centre</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; 112 Heritage Way</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; Castlegar BC V1N 4M5</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; www.Doukhobor-Museum.org</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; 250-365-5327</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; _______________________________________________</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; Bcma-l mailing list</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; Bcma-l@museumsassn.bc.ca</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt; http://hp.bccna.bc.ca/mailman/listinfo/bcma-l</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
&gt;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;</span></f=
ont></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
_______________________________________________</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
Bcma-l mailing list</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
Bcma-l@museumsassn.bc.ca</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;&nbsp;
http://hp.bccna.bc.ca/mailman/listinfo/bcma-l</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
color=3D"#7f0000"
face=3DArial><span =
style=3D'font-size:10.0pt;font-family:Arial;color:#7F0000'>&gt;</span></f=
ont></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>____________________________=
___</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>Jim Harding, =
ED</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>BC Museums =
Association</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>(250) =
356-5694</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D3 =
face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>&nbsp;</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>------- End of forwarded =
message
------- _______________________________</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>Jim Harding, =
ED</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>BC Museums =
Association</span></font></p>

<p class=3DMsoNormal style=3D'margin-left:.5in'><font size=3D2 =
face=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>(250) =
356-5694</span></font></p>

</div>

</body>

</html>
_______________________________________________
Bcma-l mailing list
Bcma-l@museumsassn.bc.ca
http://hp.bccna.bc.ca/mailman/listinfo/bcma-l
------_=_NextPart_001_01C8F1D7.9D080B90--