www.carters.ca
www.charitylaw.ca
CRA recommends the following measures be
adopted to direct and control use of a
charitys resources
Create a written agreement and implement its terms
A clear, complete, and detailed
description of activities is
communicated to the intermediary
Monitor and supervise the activity
Provide clear, complete, and detailed
instructions to the intermediary on an
ongoing basis
If an agency relationship exists,
segregate funds and maintain separate
books and records
Periodic transfer of resources based on performance
Charities must maintain a record of
steps taken to direct and control the
use of its resources
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