www.carters.ca
www.charitylaw.ca
20
•Control and Direction of Resources
–CRA requires registered charities to
take all necessary measures to direct and
control the use of its resources
through an intermediary
–Although not formally required under the
Guidance, CRA recommends that charities
should have a written agreement in
place with any intermediaries that they
work with
–Exception: If the
money spent on a one-time activity is $1,000 or less
–Other forms of communication may be used to show
direction and control, but a written agreement provides the best
evidence