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- #Canada revenue agency charities directorate address registration
- #Canada revenue agency charities directorate address software
This generally means that you must keep both the computer data files and the computer program or software application used with the files, in a format that can be installed and run on a standard computer system. “Electronically readable” means a copy that would allow Canada Revenue Agency (CRA) representatives to access the electronic records on CRA's equipment. Computerized books & recordsīooks and records that are maintained on a computer must be kept in an "electronically readable" format, even if the charity has paper printouts of the electronic records. In this case, CRA will tell you how much longer you have to keep the records.Īll records that are needed to deal with an outstanding CRA assessment or investigation, as well as any appeal of a CRA decision or notice of objection, must be kept until the matter has been dealt with and the time for filing any further appeal has passed. The Canada Revenue Agency (CRA) can require that specific records be kept for a longer time, on demand. Minutes of meetings of board of directors and of members
#Canada revenue agency charities directorate address registration
Six years after the end of the most recent year to which they relate (or two years after registration is revokedįor as long as the charity is registered plus two years after the charity is dissolved or wound up or registration is revoked Two years after the end of the year in which the donation was made If a charity carries on any activity outside Canada, it may keep copies of books and records related to these activities at a foreign address, but the original books and records must be kept in Canada. This is important in case the originals are damaged or destroyed (for example, by fire or water damage).
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The charity should also keep backup copies of its books and records in a separate location, preferably off-site. Maintaining books and records outside Canada but making them accessible electronically in Canada does not meet the CRA requirements. If the charity has more than one address in Canada, originals of all the charity’s books and records must be kept at the address that is on file with CRA. The Canada Revenue Agency (CRA) requires that original books and records be kept at the Canadian address that the charity has on file with CRA. See the CRA document Keeping Records for more detailed information. Failing to maintain adequate books and records can result in fines, penalties or revocation of your charitable status. These books and records must be available to the Canada Revenue Agency (CRA). All charities must keep and safeguard their books and records in either English or French. There are three types of books and records a charity needs to keep: governance documents, financial information, and source documents.