BR12. Our charity has information and documents —all related to our charitable activity— located outside Canada. Do I need to concern myself about these?

BR12. Our charity has information and documents —all related to our charitable activity— located outside Canada. Do I need to concern myself about these?

Yes, you do.

The Minister of National Revenue may require a Canadian-based charity to provide any foreign-based information and/or documents. It is an offence not to produce any foreign-based information, as and when required.