Links

The following links provide you with access to additional information on the basic legal requirements relating to the keeping of proper books and records for all Canadian charities that are registered with the Canada Revenue Agency.

Canada Revenue Agency: Charities and Giving, Books and Records

Provides important information for charities on maintaining proper books and records

Canada Revenue Agency: Keeping Records

Guide explains the most common requirements for keeping and maintaining records and explains the most common tax situations.

Canada Revenue Agency: Electronic Record Keeping

Provides information and guidance to persons who use electronic business systems and who are required by law to keep books and records according to the Income Tax Act, the Employment Insurance Act, and the Canada Pension Plan.

Canada Revenue Agency: Books and Records Retention/Destruction

Provides information and guidance to persons who are required by law to keep books and records according to the Income Tax Act, the Employment Insurance Act, and the Canada Pension Plan.

Imagine Canada: Charity Tax Tools, Record-keeping, and T3010 Quick Prep (free tool to help you complete the T3010-1, T1235, and T1236)

Information about keeping your charity's financial and governance books and records, recording transactions, and preparing financial statements and other reports, including the Canada Revenue Agency's (CRA's) T3010.

Public Legal Education and Information Service of New Brunswick: Welcome Aboard, Resources for Board Members, Staff and Volunteers in the Charities Sector

Includes a DVD and guidebook to help individuals better understand the roles and responsibilities of board members, executive directors and volunteers; some of the material will be relevant to books and records. This is a bilingual resource.

Capacity Builders: Charity Law Information Program (CLIP) Resources

Includes materials from workshops and webinars on such topics as: T3010, Financial and internal controls, How to read a financial statement, Practical advice on maintaining adequate books and records, and Financial management for non-financial people. Also includes an Annotated T3010B form.

The Charities File: On Board: Treasurer’s Chest Tip Sheets

Includes information about linking expense account information to T3010 reporting line items and determining which expenses go into which category

The Charities File: On Board: Ten Practices for Managing your Charitable Status Infosheets

Includes information about the T3010 as well as books and recordkeeping in general

Public Legal Education Association of Saskatchewan(PLEA)

AccountAbility: This booklet provides information on basic bookkeeping for non-profits and outlines the financial accountability requirements of registered charities under the Income Tax Act.