www.charitylaw.ca
www.carters.ca
–Disbursement
Quota
§Once assets have been transferred to a third party contractor under a contract for service they are considered to have been expended for the purposes of the registered charity’s 3.5% disbursement quota
§For disbursement quota purposes, the time of payment of monies by a charity to the contractor under a contract for services would be the time of the expenditure and not when the contractor fulfills the terms of the contract
–Insurance
§The absence of vicarious liability may make a contract of service attractive to an insurer
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