The CRA in June released their “Consultation on the Proposed Guidance on Activities Outside of Canada for Canadian Registered Charities”.  The Consultation is at http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cnslttns/ccrc-eng.html   Here is a copy of an earlier paper that I delivered to the 2009 National Charity Law Symposium of the Canadian Bar Association (CBA) and the Ontario Bar Association (OBA) Charity and Not-for-Profit Law Sections entitled New CRA Foreign Activities Guidance:
Charities Circumnavigating the World Without Falling Off the Edge
.  It discusses what is new with CRA’s views on foreign activities based on a draft CRA paper.

Mark Blumberg is a lawyer at Blumberg Segal LLP in Toronto, Ontario.  To find out more about legal services that Blumbergs provides to Canadian charities and non-profits please visit https://www.canadiancharitylaw.ca or http://www.globalphilanthropy.ca He can be contacted at mark@blumbergs.ca or at 416-361-1982.

This article is for information purposes only. It is not intended to be legal advice. You should not act or abstain from acting based upon such information without first consulting a legal professional.