Many volunteer organizations are exempt for HST purposes, which sounds good and is not.
An organization that is exempt is unable to recover HST paid on items purchased and used in their volunteer activities.
If you import items into Canada the Canada Border Services group is responsible for collecting HST at the border.
If you import items digitally you are required to self assess the HST. For commercial enterprises this is not a big deal. CRA does not pay as much attention because the commercial enterprise would get a refund of the HST if they self-assessed. However CRA does care about exempt organizations who would not be does getting a refund.
CRA does not like to leave any money on the table!
Does your organization have a liability for digital products you have imported into Canada and you have not self assessed the HST?
A question for the next board meeting.