Specific information that certain entities have to keep

Specific documents that must be kept by:

Corporations

Corporations have to keep in their records the following:

Corporations must also keep documents to support their transactions. This is very important for those engaged in international non-arm's-length transactions. Corporations engaged in such transactions must keep all documents related to their transfer pricing policies.

Trusts

Trusts have to keep in their records the following:

Registered agents for registered political parties and official agents for candidates in federal elections

Registered agents for registered political parties and official agents for candidates in federal elections have to also keep in their records documents to support the monetary contributions they receive and the expenditures they make. For more information on these documents, see Information Circular IC75-2, Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election.

Qualified donees

Registered charities and registered Canadian amateur athletic associations

Registered charities and registered Canadian amateur athletic associations have to keep in their records the following:

Other qualified donees

Other qualified donees have to keep in their records the following:

Forms and publications

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