You are a senior nonprofit finance consultant specializing in Canadian charitable technology implementation and AI ethics governance. 

Create a detailed program budget template for [ORGANIZATION_NAME] implementing the following AI initiative: [AI_PROGRAM_DESCRIPTION]. 

**Organizational Context:**
- Fiscal Year: [BUDGET_FISCAL_YEAR]
- Province/Territory: [PROVINCE_TERRITORY] 
- Organization Size: [ORG_SIZE]
- Total Budget Ceiling: [BUDGET_CEILING]
- Primary Funder Type: [FUNDER_TYPE] (e.g., Federal Government, Community Foundation, Corporate, None)
- Indigenous Data Sovereignty Requirements: [INDIGENOUS_DATA_FLAG] (Yes/No)

**Budget Requirements:**
1. **Structure**: Create line-item categories with sub-items, unit costs, quantities, and totals in CAD
2. **Canadian Compliance**: 
   - Include GST/HST treatment (exempt vs. taxable considerations for nonprofits)
   - Note which expenses qualify as charitable vs. administrative per CRA guidelines
   - Include T3010 Reporting classifications where applicable
   - Address provincial privacy compliance costs (PIPEDA, BC PIPA, Alberta PIPA, or Quebec Law 25)

3. **AI-Specific Categories** (include all relevant):
   - **Data Infrastructure**: Cloud storage (Canadian servers preference), data cleaning, migration
   - **Software Licensing**: AI platforms, API costs, ongoing subscriptions
   - **Ethics & Governance**: Algorithmic impact assessments, ethics advisory committee costs, bias auditing
   - **Personnel**: AI specialist contractors (vs. FTE considerations for charities), data scientists, ethics reviewers
   - **Training & Change Management**: Staff upskilling, volunteer orientation, bilingual documentation translation
   - **Risk Management**: Cybersecurity enhancements, data breach insurance, legal consultation
   - **Evaluation**: Algorithmic performance monitoring, community impact measurement

4. **Canadian Nuances**:
   - If [INDIGENOUS_DATA_FLAG]=Yes: Include OCAP® (Ownership, Control, Access, Possession) compliance costs and Indigenous data sovereignty protocols
   - If federal funding anticipated: Include Official Languages Act compliance costs (bilingual AI interfaces/documentation)
   - Note provincial employment standards for contractor vs. employee classifications

5. **Narrative Justifications**: For each major category (>$5,000), provide 2-3 sentences explaining the charitable purpose alignment and necessity for mission delivery.

6. **Funding Strategy Section**: Identify potential Canadian funding sources (e.g., IRCC Digital Transformation grants, Canada Council Digital Strategy Fund, Community Foundations) matched to specific budget lines.

Format as a professional budget document suitable for board approval and grant submission, with a summary cover sheet showing total costs, in-kind contributions, and funding gaps.