BR11. The treasurer of our charity prefers to keep our registered charity’s books and records at his house. Is that okay?

BR11. The treasurer of our charity prefers to keep our registered charity’s books and records at his house. Is that okay?


Short answer

No. Books and records must be kept at the Canadian address that the charity has on file with the Canada Revenue Agency. It is, however, permissible for a charity to be run out of a home office, and if this is the registered address on file, the group’s books and records can be get at that location.

Note that this includes all books and records related to any activity even if it is carried on outside Canada. A Canadian charity’s books and records cannot be kept at a foreign address.

Long answer

Any “foreign-based information or documents” need to be available when requested by the Minister of National Revenue. The Minister may require a charity to provide any foreign-based information and/or documents and it is an offence not to produce such information as and when required.