www.carters.ca
www.charitylaw.ca
Must keep books and records in either English or French
CRA requires charities to keep adequate books and records
(including source documents) so that CRA can
verify revenue, expenditures, resources spent
on charitable (and non-charitable, if any) activities
Different records to keep include: governance records, financial records, and operational records
Must be kept for the time period required by the ITA and CRA, with
different requirements for different types of
record
Consider adopting a books and records policy
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