This 29 page article will attempt to assist Canadian charities who are conducting or interested in conducting programs outside of Canada with some of the legal issues that they may face. It will discuss the statutory and regulatory framework for Canadian charities operating abroad, describe the permissible structured relationships and agreements; review a number of cases dealing with Canadian charities operating abroad and highlight some challenges facing Canadian charities that have foreign activities.  Canadian charities need to be aware of the rules that govern their foreign activities, some of which are contained in RC4106 (Registered Charities: Operating Outside Canada),  in order to comply with Canada Revenue Agency requirements and to avoid deregistration, intermediate sanctions, negative publicity etc. 

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