When can I copy a copyrighted audio CD and give it to a friend?

If you are looking to do it legally, why not simply order a copy of
the CD for your friend from wherever you would normally purchase it?

- Hammer

Gosh, the very concept of copyrighting precludes legally copying the
sucker, as in most cases there is no provision supplied by the maker
allowing you to do it.  So, the answer is: when you don't care if you
are breaking the law or not.

I said about the provision because there is a man who sells DVD's on a
particular psychological topic and who authorizes buyers to make and
distribute 100 copies free,as long as they give them away and don't
get any money for them

That certainly is not true on most audio CD's

The answer would depend on where you are located. In Canada it is not
legal for me to copy a CD and give the copy to a friend. However, it
is legal for a friend to borrow the CD and make a copy for their own
use (from the copyright act of Canada):

"80. (1) Subject to subsection (2), the act of reproducing all or any
substantial part of

(a) a musical work embodied in a sound recording,

(b) a performer?s performance of a musical work embodied in a sound recording, or

(c) a sound recording in which a musical work, or a performer?s
performance of a musical work, is embodied

onto an audio recording medium for the private use of the person who
makes the copy does not constitute an infringement of the copyright in
the musical work, the performer?s performance or the sound recording."

That is why there is a levy on blank recording media - I think it is
now 21 cents per CD-R, not sure what it is for cassette tapes.