Glossary

S

Sentence

A penalty for someone who is guilty of a crime or did not respect a law. For example, a sentence can be time in prison, paying a fine or doing community service.

Settlement out of court

A written agreement in which people find a solution to a disagreement instead of starting or continuing a court case. Usually the solution involves a compromise.

Shareholder

A person who owns shares in a business corporation. Shares are a piece of the corporation.

A business corporation is also called a "company".

Sole-source

In the context of contracts for goods or services, giving a sole-source contract means that only 1 one person or business was approached to supply the goods or services. In other words, there was no competitive process to select the supplier.

Solicitation of support

Solicitations of support include:

  • any request for donations by the charity or someone acting on its behalf
  • the marketing and sale of goods or services that are not within a charity’s regular programs
  • the cost of research and planning for future solicitations of support (creating a database, for example)

 

Split receipting

When someone making a donation to a registered charity receives something in return for the donation, the value of what is received must be subtracted from amount of the donation when an official tax receipt is issued.

For example, if the donation is for $100 and the person gets a gift valued at $20, the receipt must be for $80.

Subordinate business activity

A business that is a minor activity compared to the charity’s main charitable activities and is used to support the charity’s main purpose.

Summons

A legal document that starts a case in which someone is accused of breaking the law.

The summons lists the ways in which the person is accused of breaking the law and orders her to appear in court.

Swearing in

Asking a person to promise to tell the truth before signing a legal document or being a witness in court.

For example, a court clerk swears in a witness by making him promise that he will “tell the truth, the whole truth and nothing but the truth.”

Sworn statement

A written statement containing facts that a person promises are true. This promise, called an oath - is made in front of a person authorized by the law to administer oaths, such as a commissioner for oaths or a lawyer.

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