These newsletters are available from the Canada Revenue Agency website and are published regularly in both French and English and in an electronic format. Newsletters from 1991 to the present are available online and can be downloaded either as a PDF or HTML document.

This CRA publication applies to record keeping for income taxes, GST/HST, payroll, trusts, registered pensions, registered charities, registered Canadian amateur athletic associations, municipal corporations, hospitals, and non-profit organizations. The first chapter applies to records in paper format, electronic format, or a combination of both. See Chapters two, three and four for additional information on keeping electronic records, payroll records, and GST/HST records.

This webpage provides checklists for charities on the following topics: Maintaining charitable registration, engaging in allowable activities, keeping adequate books and records, issuing complete and accurate donation receipts, meeting the disbursement quota, filing the annual information return (T3010), maintaining the charity's legal status, and changing the charity's mode of operation or legal structure.

The Canada Revenue Agency (CRA) registers qualifying organizations as charities, gives technical advice on operating a charity, and handles audit and compliance activities. Registered charities are required to file an annual return with the CRA, a portion of which is available to the public, and must meet certain requirements of the Income Tax Act concerning their expenditures and activities. Visitors to the website can also search the listing of Canadian Registered Charities.