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All activities outside of Canada must meet requirements in the Income Tax Act (ITA) and policies of CRA
CRA Guidance on Canadian Registered Charities Carrying Out Activities Outside of Canada, CG-002
Must comply with detailed requirements in the Guidance
Failure to comply may risk charity paying a penalty of 105% on the amount of the gift to non-QDs, increased to 115% on repeat infractions, and risk of losing charitable status
2.GIFTS OUTSIDE OF CANADA