CRA has added another page to the Applying for registration section of their website dealing with registered charities applying for registration who will be conducting foreign activities.  This page gives a good summary of the rules surrounding foreign activities by Canadian charities but any charity or proposed charity contemplating foreign activities should also look at the links especially CRA’s new guidance on foreign activities.

Here is the page:

Charitable activities outside Canada
http://www.cra-arc.gc.ca/chrts-gvng/chrts/pplyng/cpc/chctv-eng.html