Every organization must keep adequate registers, along with all relevant supporting documents (including duplicates of official receipts issued to donors), and retain them for audit purposes.

They must contain all the information required to enable us to determine whether there are grounds for imposing sanctions on the organization (such as suspending its authority to issue official receipts or revoking its registration).

Registers and supporting documents must be kept for six years following the taxation year to which they relate. Any organization that receives tax relief, in particular in relation to its disbursement quota, must also keep supporting documents concerning the tax relief for six years.