Books and records must be kept at the Canadian address that the charity has on file with us. This includes all books and records related to any activity carried on outside Canada. The charity’s books and records cannot be kept at a foreign address.
This page has been copied from the CRA site: https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/books-records.html?utm_source=charities&utm_medium=eml
