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: https://cancharlaw.thewire.dev/blog/cras_new_guidance_for_canadian_registered_charities_carrying_out_activities/