Are there limits on how much foreign activities a Canadian charity can conduct?

There is no limit as to the amount of foreign activities that a Canadian charity can conduct.

Newsletter No. 20 advises:

Q. Is there a limit on how much activity a registered charity can carry on outside Canada?

A. No. However, regardless of the amount of activity a charity carries on outside Canada, it must be resident in Canada to be a registered charity.

As long as the activities are charitable under Canadian law, within the objects of the charity, then a Canadian charity can conduct as much activities as it wishes outside of Canada.  For many organizations such as those involved with international development or humanitarian assistance almost all of their activities may be outside of the country.  Canadian charities must still comply with their disbursement quota obligations, limit fundraising and political expenses. 

GlobalPhilanthropy.ca was created by Mark Blumberg, a lawyer at Blumberg Segal LLP in Toronto, Ontario, Canada.  If you require legal services with respect to non-profit (tax exempt) organizations or charities in Canada he can be contacted at .(JavaScript must be enabled to view this email address) or at 416-361-1982 x. 237. To find out more about legal services that Blumbergs provides to Canadian charities and non-profits please visit the Blumbergs’ Non-Profit and Charities page at http://www.blumbergs.ca/non_profit.php or http://www.globalphilanthropy.ca