Paper records include all records in a physical (non-electronic) form such as printed documents and emails and hand-written notes.

Collection means gathering personal details from different sources in a variety of ways. Methods of collection include phone, fax, mail, email, social media, online, and in-person.

An audit is when your financial statements are reviewed by a third party to ensure they fairly and accurately represent the non-profit’s finances.

Audits are intended to help non-profits detect fraud.

If a non-profit pays its directors for being a director (e.g. wages, honoraria, meeting fee), then the financial statements must disclose the amount. Directors cannot be remunerated unless the bylaws allow.

If the director is paid for services to the non-profit other than being a director, that also needs to be disclosed.

The non-profit can cover a director's expenses caused by being a director, such as travel to a meeting. That is considered reimbursement, not remuneration.

Financial statements are a broad overview of the non-profit’s financial position, presented for member approval at each AGM.

Financial statements generally include four documents:

• Income Statement
• Balance Sheet (Statement of Financial Position)
• Statement of Cash Flows
• Equity Statement (Statement of Retained Earnings)

An Annual Report states the date your non-profit held its Annual General Meeting.

Your non-profit must file an Annual Report every year, within 30 days after its AGM is held.

If your non-profit fails to file an Annual Report two years in a row, the Registrar may take steps to dissolve the non-profit.

Your non-profit must file an Annual Report through Societies Online. The fee for filing an Annual Report is $40.

Robert's Rules of Order are a very popular set of rules for running meetings. If you've been at a meeting run by a chairperson that had moving, seconding, motions, and majority-rule votes, it's quite likely that meeting was run by Robert's Rules or a modified/simplified version of Robert's Rules.

If your non-profit's bylaws use the word “may” rather than “shall”, then your non-profit has more discretion on how to run the meeting. Most non-profits do not need to follow Robert’s Rules to have a productive meeting.

Electronic meetings are meetings where members use technology to participate in the meeting without being present in-person.

This includes telephone, internet video calls, and other methods of communication that allow all members to fully participate in the business of the meeting. Email, on the other hand, does not allow full participation.