CRA – Questions and answers

1. Our last treasurer has our books and records and refuses to give them to us. As a result, we can’t get the necessary information to file our T3010 information return. What should we do?

You should advise us in writing, because you are responsible for maintaining adequate books and records and for meeting your filing requirements. You may want to consider legal means to get the documents from the treasurer.

2. Our computer crashed and it looks like all our records have been lost. What should we do?

You may be able to retrieve your records through the use of a computer specialist. You should also be able to use your back-up files. It is your responsibility to make sure your electronic books and records have been archived or backed up properly and adequately to meet your books and record-keeping obligations.

3. Should we keep our books and records in one of Canada’s official languages even if we serve a population in a language other than English or French?

We ask that you keep your books and records in English or French. They can be translated from their original language if they were created in a language other than English or French.

For information on GST/HST requirements, see General Requirements for Books and Records.

4. Can we destroy our books and records before the required retention period has passed?

Yes, with the Minister’s written permission. To ask for permission, fill out Form T137, Request for Destruction of Recordsand send it to:

Charities Directorate
Canada Revenue Agency
Ottawa ON  K1A 0L5

Note that the Charities Directorate accepts Form T137 even though the form doesn’t mention registered charities.

5. Do we need to keep the envelopes from our church offerings?

Yes. Where an envelope is used as a source document, it must be kept for a period of six years from the end of the tax year to which the envelope relates. This position is effective as of 2016 and includes envelopes for the 2015 tax year and onward.


This page has been copied from the CRA site: