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•CRA Guidance on Canadian Registered Charities Carrying out Activities Outside of Canada, CG-002 is available at http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/tsd-cnd-eng.html
•Although it will not be discussed today, charities also need to be aware of a related CRA Guidance, using an Intermediary to Carry Out a Charity’s Activities Within Canada CG-004 http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/ntrmdry-eng.html?rss
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B.CRA REQUIREMENTS IN CARRYING OUT FOREIGN ACTIVITIES