Just a reminder that as CRA notes in its guidance on foreign activities: “Under Canadian law, most activities that are charitable in Canada are also charitable abroad. However, the courts have stated that some activities that are charitable in Canada may not be charitable when carried on in a different country. For example, it is charitable to increase the effectiveness and efficiency of Canada’s armed forces, but it is not charitable to support the armed forces of another country.” (My emphasis)
If a Canadian charity is sending equipment, supplies or funds to another country, it must be careful that such equipment, supplies and funds are not handed over to a foreign military.