Canadian registered charities whose activities are undertaken outside of Canada must maintain their financial books and records at an address in Canada.

If the Canadian charity uses an agent to undertake work outside of Canada, Canada Revenue Agency requires the Canadian charity to enter into a formal written agency agreement executed on behalf of both the Canadian charity and the agent. The charity must issue directions and maintain control over how monies are spent by its agent. The agent must segregate the Canadian charity's funds from its own and maintain full and complete books and records relating to those funds and provide regular reports on the administration and application of the funds to the Canadian charity.

(See Benefic Compliance)