The Audit Report Checklist is a separate form from the Audit Confirmation Form.  This form is to be reviewed by both the Lead Pastor and Council Treasurer before sending in.  Once all items have been attached to the completed checklist please send as a cover to the national office.

The Audit Confirmation Form has been amended to include more details about costs related to building improvements and changes to capital assets.  The completed form is to be reviewed and signed by both the Lead Pastor and Council Treasurer prior to sending in.

Council Covenant Form.  Lead Pastors are to review the Council Covenant with their council members.  Each member is to sign once it has been reviewed.

​Everything you need to know about the CRD and how to apply can be found at the following link:  Application for CRD

Please forward this information to all licensed staff members at your church.  If you have questions or need assistance please submit them through the Foursquare Help Contact Form on the right side of this post!

Canadian Income Tax Act:    ​When administering payroll, the church’s first obligation is to follow the guidelines of the Income Tax Act (ITA).  There are few cases where a person that is paid by the church would be deemed exempt from taxation as per the ITA.

Regardless of circumstances the church is not authorized to alter or reduce the amounts deducted for Tax, CPP, and EI on amounts paid by the church.  Doing so is a legal offence.

Canada Revenue Agency:  ​The church, as a registered charity, is responsible to deduct all payroll taxes at source. 

​​Taxes are deducted according to the CRA Tax Tables provided on their website or through the Sage accounting program.  

​Deductions are to be remitted on or before the due date set by the CRA.  Failure to do so could result in penalties and interest charges charged to the church.

The CIBC Business Contact Center has notified us of a change in our current Service Advisor.  

​Effective today, Alana King will be our new contact on all our Foursquare accounts.  Contact details can be found here for assistance with any questions or issues you may have with your church bank account.

To set up new bank accounts or to make changes to existing accounts, add/remove signors or request a Convenience Card please contact Dana at the national office.

As pastors and leaders in the church we find ourselves perplexed by a paradox that others rarely experience. There are very few pastors who view their ministry as simply a job!

At times however there can be a tension between being obedient to the call of Jesus in pastoral ministry but also realizing that we are viewed as employees of the local churches where we serve.  Lead pastors have the added complexity of also having to act in the capacity of an employer.

Canadian laws around employment apply equally to the church as they would any other organization or business.  When a church enters into an arrangement where a person is being paid all of these laws and regulations begin to apply.

Each province across Canada has its own specific code for labour standards.  It's important for pastors and church councils to familiarize themselves with the applicable codes to ensure decisions are in compliance.

​If the amount paid is one-time and under $500 in one calendar year then the amount may not be considered employment income.  In this case no deductions would be taken and no T4 reporting is required.  

If amounts exceed $500 in a calendar year the whole amount becomes taxable as employment income.

If the total of gifts in a calendar year is over $500 and/or begin to be paid in a systematic way (ie. weekly or monthly) then it is considered employment income.

All applicable payroll deductions are to be taken and a T4 is to be issued at the end of the year.