•Guidance regulates
–How to conduct activities outside of Canada through third parties
–What to include in the written agreements with third parties
–How to maintain direction and control
over third parties
–What books and records to obtain from third parties
•A charity can only conduct its activities in two ways:
–Making gifts to qualified donees
–Conducting its own activities either:
§By its own staff and volunteers, or
§Through third parties
–