www.carters.ca
www.charitylaw.ca
4)Contractors
–A “contractor” is an organization or
individual that a charity hires to
provide goods and/or services
–Contractors can be organizations or
individuals that do not need to be
either qualified donees under the ITA or
recognized charities in their own countries
–e.g. a charity may contract with
organizations in different countries to
conduct charitable activities there in
furtherance of the charity’s own purposes
–The registered charity must give
specific instructions to its contractors
–The charity must exercise direction and
control over the contractor and monitor
the use of its resources
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