The purpose of the Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada” is to help charities understand how they can appropriately work with non-charities in carrying out their charitable activities and CRA’s expectations of registered Canadian charities.

In CRA’s Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada” it notes:

“It is intended to help registered charities and applicants for charitable registration carrying on activities within Canada through an intermediary to understand the CRA’s interpretation of, and expectations related to, the provisions of the Income Tax Act concerning charitable registration. To establish whether an activity complies with the Income Tax Act, the CRA will have to examine the facts of the situation.

For this guidance, charity means a Canadian charity that is registered under the Income Tax Act. Applicant means an organization applying for registered charity status, and which intends to carry on activities through an intermediary.

This guidance generally assumes that a charity working with an intermediary is doing so to carry on charitable activities within Canada. The requirements in this guidance about working with intermediaries also apply to all charitable activities carried on outside Canada. For more information on this topic, see Guidance for Canadian Registered Charities Carrying Out Activities Outside Canada.

For information on registering a charity, see the Charities Directorate’s Web page on applying for registration. If you have questions about this guidance or need more information, you can call the Charities Directorate at the following telephone numbers:
• 613-954-0410 (for local Ottawa calls)
• 1-800-267-2384 (for toll-free, long-distance calls)
• 1-800-665-0354 (for toll-free TTY service)
The Charities Directorate’s fax number is 613-954-8037.”

For more information on the CRA Guidance “Using an Intermediary to Carry out a Charity’s Activities within Canada” (Reference number CG-004) see:
https://www.canadiancharitylaw.ca/index.php/blog/category/using_intermediaries_in_canada/ or
http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/ntrmdry-eng.html