www.carters.ca
www.charitylaw.ca
•CRA recommends
exercising direction and control by the
following measures:
–Create a written agreement and
implement its terms
–A clear, complete, and detailed
description of activities is
communicated to the intermediary
–Give ongoing clear, complete,
and detailed instructions to the
intermediary
–Maintain a record of steps
taken to direct and control the use of its
resources, as well as detailed books and
records (in French or English)
–Periodic transfer of resources
based on performance
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