This section

• defines the two general kinds of records, i.e. governing documents and financial records;
• discusses the four topics relating to books and records, i.e. location of the records, length to retain them, language used and the format.

Information in this section is presented in four formats and context:

• Information Map: shows the interrelationships of the concepts and procedure on the topic. The map provides the framework for how each piece of information fits in the overall picture;
• Learning Centre: information is presented in a sequence that may assist users in incorporating this new information into their knowledge base;
• FAQs: answers common questions raised in this area. This is very helpful if your question is the same as what was presented. If your question is different this requires you to transfer and apply the information presented. It is good as an introduction to the topic but it is not designed to cover all the related information;
• General Resources: comes in the form of Fast Facts, Tipsheets, Guides and Articles. They each present a summary of the topic and are broader in scope than a FAQ.
• Links: 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.