IC84-3R6 Gifts to Certain Charitable Organizations Outside Canada was released and this circular cancels and replaces Information Circular
84-3R5, Gifts to Certain Charitable Organizations Outside Canada, dated May 31, 2000. This is an update on the previous document and only allows Canadian charities to give to about 4 foreign charities and is therefore of little use to understanding how Canadian charities can work abroad.
For more information on Canadian charities conducting foreign activities see: http://www.globalphilanthropy.ca/index.php/blog/comments/cras_new_guidance_for_canadian_registered_charities_carrying_out_activities/
Do you require legal advice with respect to Canadian or Ontario non-profits or charities?
Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.