CCVO News

Guidance on Charities Carrying Out Activities Outside Canada

In early July, the Canada Revenue Agency (CRA) released a new guidance - Canadian Registered Charities Carrying Out Activities Outside Canada - that updates and replaces Guide RC4106. The guidance assumes that a charity is carrying out activities outside of Canada through an intermediary. The requirements about working with intermediaries also apply to charities working with intermediaries within Canada. In the near future, CRA will be releasing an additional guidance on the topic of Carrying Out a Charity's Own Activities Within Canada Through an Intermediary. For more information and resources on this topic, you can also read Mark Blumberg's comments.