www.carters.ca
www.charitylaw.ca
•CRA permits charities to make
payments outside of Canada to and work
with foreign counterparts (i.e. an “intermediary”
– a person or non-qualified donee that is
separate from the charity and who the charity works with to carry out its activities)
•The Guidance states:
“When working through an intermediary, a
charity must direct and control the use of its resources…A charity
that does not direct and control its resources when
working through an intermediary risks sanctions under the Income
Tax Act, including the revocation of registered status.” (Emphasis
added)
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