Record keeping

The Canada Revenue Agency (CRA) requires charities to keep certain books and records.  Books and records must be clear and complete so that CRA can verify that the charity is carrying on its charitable activities according to its charitable objects.

Learn how (and for how long) the CRA requires a charity to retain the documents necessary to maintain charitable status.

A charity’s governance documents include incorporation documents, bylaws, and meeting minutes, among others.

Practical tips on how to set up and maintain your organization's finances in order to produce clear financial records both for your use, and for the CRA.

Properly recording expenses is essential to maintaining good financial records. This section provides on overview of the many types of expenses your organization may incur, and how to allocate them among your various activities and programs.

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