www.carters.ca
www.charitylaw.ca
Donor records are stored on non-erasable media, such
as CD-ROMs or printouts, with copies kept off-site for recovery
purposes
Hard copies of issued receipts can be printed on request
Records must be kept at a location inside Canada
§Records for activities outside
Canada must be brought back and stored in Canada - records maintained
outside Canada but accessible electronically in Canada do
not meet CRAs requirement of being kept in Canada
§CRA may provide permission for
electronic records to be maintained outside Canada
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