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<div style="color:#ff0000;font-size:10pt;font-family:Arial,Helvetica,sans-serif"><b style="color:#323232">You are cordially invited to attend our</b></div>
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<div style="font-size:10pt"><span style="font-size:15px">
<div style="color:#323232;font-size:10pt;font-family:Arial,Helvetica,sans-serif"><b>21st ANNUAL COMPLIMENTARY SEMINAR</b></div>
<div style="margin-left:30px;color:#323232;font-size:10pt;font-family:Arial,Helvetica,sans-serif"><i><b>Held by Video Conference for 2021!</b></i></div>
<div style="color:#323232;font-size:10pt;font-family:Arial,Helvetica,sans-serif"> </div>
<div style="color:#323232;font-size:10pt;font-family:Arial,Helvetica,sans-serif"><b>Wednesday, November 17, 2021</b></div>
<div style="color:#323232;font-size:10pt;font-family:Arial,Helvetica,sans-serif"><b>9:30 AM to 11:30 AM</b></div>
<div style="color:#323232;font-size:11pt"><b> </b></div>
<div style="font-size:16pt"><b>
<div><span>A</span><span>CCOUNTING </span><span>& </span><span>L</span><span>EGAL </span><span>I</span><span>SSUES </span><span>FOR </span><span>C</span><span>HARITIES</span></div>
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<div style="color:#000000;font-size:10pt">This free seminar is an invaluable source of information</div>
<div style="color:#000000;font-size:10pt">for your organization. Last year, we had over 700 attendees</div>
<div style="color:#000000;font-size:10pt">from charities and not-for-profit organizations across the province. </div>
<div style="color:#000000;font-size:10pt"><br></div>
<div style="color:#000000;font-size:10pt">We are virtual for 2021, so you can attend in the comfort and safety of your home! Click below to register, and the web link to the seminar will be emailed to you two days prior to the seminar date.</div>
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<div style="color:#000000;font-size:10pt;font-family:Helvetica,Arial,sans-serif"><span style="font-size:10pt"><b><i> </i></b></span> </div>
<div style="color:#000000;font-size:10pt;font-family:Helvetica,Arial,sans-serif;text-align:left" align="left"><span style="font-size:10pt"><b><i>Where: </i></b></span><span style="font-size:10pt"> </span></div>
<div style="font-size:9pt;text-align:left" align="left"><br></div>
<div style="font-size:9pt;text-align:center" align="center">Online ZOOM seminar</div>
<div style="font-size:9pt;text-align:center" align="center">Web link will be emailed to you two days prior to the event.</div>
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<div style="font-size:10pt"><span style="color:#000000;font-family:helvetica,arial,sans-serif"><b><i>When: </i></b></span></div>
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<div style="font-size:9pt;text-align:center" align="center">Wednesday, November <span style="font-size:9pt">17, 2021</span></div>
<div style="font-size:9pt;text-align:center" align="center">from 9:30 AM to 11:30 AM PST</div>
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<div><span style="color:#000000;font-size:10pt;font-family:Helvetica,Arial,sans-serif"><br></span></div>
<div style="color:#ff0000;font-size:14pt;text-align:center" align="center"><span style="font-family:helvetica,arial,sans-serif"><b><a style="color:rgb(255,0,0);text-decoration:underline" href="http://r20.rs6.net/tn.jsp?t=owedrpdbb.0.bcre4wdbb.7aizmvjab.0&r=3&p=http%3A%2F%2Fevents.constantcontact.com%2Fregister%2Fevent%3Fllr%3D7aizmvjab%26oeidk%3Da07eim1wmgrb300ce12" shape="rect" alt="http://events.constantcontact.com/register/event?llr=7aizmvjab&oeidk=a07eim1wmgrb300ce12" target="_blank">Click Here to </a></b></span></div>
<div style="color:#ff0000;font-size:14pt;text-align:center" align="center"><span style="font-family:helvetica,arial,sans-serif"><b>REGISTER NOW!</b></span></div>
<div style="color:#ff0000"><span style="font-size:10pt;font-family:helvetica,arial,sans-serif"><b> </b></span></div>
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<div style="color:#ff0000;text-align:center" align="center"><b style="font-size:10pt;font-family:helvetica,arial,sans-serif;text-align:center"><br></b></div>
<div style="color:#ff0000;text-align:center" align="center"><span style="font-size:10pt;font-family:helvetica,arial,sans-serif">Deadline for registration is</span></div>
<div style="color:#ff0000;font-size:10pt;text-align:center" align="center"><span style="font-family:helvetica,arial,sans-serif">November 14, 2021.</span></div>
<div style="color:#ff0000;font-size:11pt;text-align:center" align="center"><br></div>
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<div style="color:#ff0000;font-size:11pt;text-align:center" align="center"><span style="font-family:helvetica,arial,sans-serif"><b> </b></span></div>
<div style="color:#000000;font-size:9pt;text-align:center" align="center"><span style="font-family:helvetica,arial,sans-serif">If you would like to invite </span></div>
<div style="color:#000000;font-size:9pt;text-align:center" align="center"><span style="font-family:helvetica,arial,sans-serif">someone else, please forward </span></div>
<div style="color:#000000;font-size:9pt;text-align:center" align="center"><span style="font-family:helvetica,arial,sans-serif">this email to them. <b>All guests </b></span></div>
<div style="color:#000000;font-size:9pt;text-align:center" align="center"><span style="font-family:helvetica,arial,sans-serif"><b>should register separately.</b></span></div>
<div style="color:#000000;font-size:9pt;text-align:center" align="center"><span style="font-family:helvetica,arial,sans-serif"><br></span></div>
<div style="color:#000000;font-size:9pt;text-align:center" align="center"><span style="font-family:helvetica,arial,sans-serif"><br></span></div>
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<div style="color:#000000;font-size:10pt;font-family:Helvetica,Arial,sans-serif;text-align:justify" align="justify"><i><b><span>
<div><span>The Year in Review</span></div>
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<div style="color:#000000;font-size:10pt;font-family:Helvetica,Arial,sans-serif"><span><i>- Michael Loewen, CPA, CA - Loewen Kruse</i></span></div>
<div style="color:#000000;font-size:10pt;font-family:Helvetica,Arial,sans-serif;text-align:justify" align="justify"><span style="font-size:10pt">
<div><span>Michael will speak on the overall financial performance of the charitable sector during the past year, the challenges faced, and the strides made. Michael will also speak on a recent CRA Interpretation affecting not-for-profit organizations.</span></div>
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<div style="color:#3f3f3f;font-size:10pt"><i>
<div style="color:#000000"><b>CRA Compliance Updates and Pandemic Relief Opportunities</b></div>
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<div style="font-size:10pt"><i>- Jonathan Gibson, CPA - Loewen Kruse</i></div>
<div style="font-size:10pt;text-align:justify" align="justify"><span style="font-size:10pt">
<div><span>Another unusual year has not prevented the Canada Revenue Agency from issuing numerous updates to their compliance requirements. This session will highlight key compliance changes, provide an update on COVID-19 subsidy audits, and review several funding opportunities from new recovery programs.</span></div>
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<div><span>2021 Accounting Standards Update and Review of Common Internal Control Traps</span></div>
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<div><i>- Curtis Braun, CPA - Loewen Kruse </i></div>
<div style="text-align:justify" align="justify"><span>
<div><span>After providing a brief overview of the new accounting standard in effect starting January 2022, this session will focus on a review of common internal control traps at charities and not-for-profit organizations and tips on how to address them.</span></div>
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<div><span>CRA's MyBA System</span></div>
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<div><i>- Ben Buckingham - DeJager Volkenant</i></div>
<div style="text-align:justify" align="justify"><span>
<div><span>CRA has moved online: tips, tricks and a general overview of CRA's My Business Account for charities and non-profits.</span></div>
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<div style="color:#000000"><b>The Disgruntled Member: Remedies Under the Societies Act</b></div>
<div style="color:#000000"><span>- Charles DeJager - DeJager Volkenant</span></div>
<div><span style="color:#000000">This workshop is intended to equip charities and non-profits to deal with legal claims made against them by unhappy members, directors, and others under the Societies Act. The topics covered will include the irregularities remedy available under the old Society Act and the new oppression and derivative action remedies found in the new Act. These new remedies are based on for-profit corporate oppression / derivative action remedies. The workshop will examine how the courts have applied these new remedies in the non-profit context. </span><br></div>
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<div><span>Employment Essentials: What's the Deal?</span></div>
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<div style="color:#000000"><i>- Brayden Volkenant - DeJager Volkenant</i></div>
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<div><span>Before your organization makes a new hire, updates policies, manages an employee on medical leave, or considers a vaccination requirement, you need to understand the basic terms of the employment relationship. This session emphasizes the importance of understanding the deal before making any of these important business decisions, as well as the importance of having the deal in writing.</span></div>
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<div style="color:#000000"><i><b>
<div><span>Director Liability Issues</span></div>
</b></i></div>
<div style="color:#000000"><i>- Rhys Volkenant - DeJager Volkenant</i></div>
<div style="color:#000000;text-align:justify" align="justify"><span style="font-size:10pt">
<div><span>This session will cover issues related to director liability in non-profit organizations, using the risk of COVID-related claims as a case study. We will also examine insurance coverage, indemnities provided by societies, and other ways to reduce potential risks.</span></div>
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<div style="margin-left:30px;color:#ff0000;font-size:8pt;text-align:center" align="center"><b style="color:#323232;font-size:8pt">Door prize will be drawn!</b></div>
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