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.
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.
CRA – Books and Records
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.