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You are here: Home / Books and Records / Learning Centre / Books and Records – Location

Books and Records – Location

This module briefly states the requirements under the Income Tax Act as to where the original books and records of a registered charity have to be kept – regardless of the format of the records. It also deals with the issue of where electronic records must reside.

Introduction

The books and records of a registered charity must be:

  • physically located in Canada
  • at the address registered with Canada Revenue Agency (CRA).
Print & Electronic

The requirement of location applies to both print and electronic books and records.

It is not acceptable to keep the electronic books and records in a computer outside of Canada and accessible in Canada.

More Information

CRA – Books and Records

Notice

Information in this module is provided for general educational purposes and not as legal or accounting advice. Consult a lawyer or accountant for professional advice.

Information is accurate as of 2019.

For changes after this date, consult Canada Revenue Agency.

 

 

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The Centre for Public Legal Education respectfully acknowledges that we are located on Treaty 4, 6, 7, 8 and 10 territories, the traditional lands of First Nations, Métis, and Inuit.