The Basics

What are the basic elements of a charity’s books and records?

What are our charity’s general responsibilities regarding our financial and other books and records?

The Income Tax Act includes a long list of items in its definition of “books and records”. What types of books and records does our charity have to keep?

The Income Tax Act has a long list of books and records for a charity to keep. Does our organization have to keep all of the records noted in section 248(1)?

Our charity does all its work in a language other than French or English. Do we still need to keep our records in English or French?

Our previous treasurer has our books and records for the last fiscal period and has refused to return them. As a result, we cannot obtain the necessary information to file our T3010. What should we do?

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