I haven't laid my hands on it, but the limit is huge. And a bit fluid. You could hit the limit in different places. If you are reading the CSV file using the DATA step, then the limiting pieces are the INFILE statement (LINESIZE max is 1gigabyte) and the program data vector. I think that I have seen that the program data vector can have 4 million variables in it in SAS 9.x.
If you are using SAS import wizards, they may have some other limits that are not part of base SAS.