Guidance on
Working With an Intermediary Within Canada
•On June
20, 2011, CRA released Guidance CG-004, Using an Intermediary to
Carry out a Charity's Activities within Canada (
•Guidance assists charities who
are or intend to conduct charitable activities through an
intermediary within Canada
•An intermediary is defined by
CRA as an individual or a non-qualified donee (e.g. a
non-registered charity)
•Complements Guidance CG-002, Canadian
Registered Charities Carrying out Activities Outside of
Canada
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