www.charitylaw.ca
www.carters.ca
–Agents can be organizations or
individuals and do not need to be
qualified donees under the ITA or registered
charities in their own country
–The common law principle that
the acts of the agent are those of the
principal does not automatically meet the
own activities test unless the charity
is in fact directing what the agent does
–A charity may have one general
agency agreement that covers most of the
terms in a relationship with its
intermediary as well as additional agreements that are specific for each particular activity
8