{"id":22431,"date":"2016-07-25T10:42:49","date_gmt":"2016-07-25T14:42:49","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=22431"},"modified":"2017-01-19T12:48:32","modified_gmt":"2017-01-19T17:48:32","slug":"new-retention-requirements-for-church-offering-envelopes","status":"publish","type":"post","link":"https:\/\/www.cccc.org\/news_blogs\/legal\/2016\/07\/25\/new-retention-requirements-for-church-offering-envelopes\/","title":{"rendered":"New Retention Requirements for Church Offering Envelopes"},"content":{"rendered":"<p>Authored by Philip Milley, Associate Director of Legal Affairs<\/p>\n<p>The Canada Revenue Agency (CRA) recently published new guidelines regarding the retention period for church offering envelopes.<a href=\"#_edn1\" name=\"_ednref1\">[i]<\/a>\u00a0The primary change in the guidelines relates to the length of time churches are expected to retain offering envelopes. The old CRA guidelines\u00a0required\u00a0a church to\u00a0retain offering envelopes for a period of two years following the end of fiscal period for which they were issued, unless the donations are recorded from the envelopes directly into a ledger.<\/p>\n<p><strong>The new guidelines require churches to retain offering envelopes for a period of six years following the end of the last taxation year to which the envelope relates.<\/strong>\u00a0CRA takes the position that an envelope may be the only\u00a0source document\u00a0that may provide proof that a cash donation was made and support the amounts recorded in a ledger. This requirement applies to the 2015 taxation year and onward. The statement of the new position is as follows:<\/p>\n<blockquote><p><em>Church offering envelopes are <u>NOT<\/u> duplicate receipts but documents that enable the Minister to verify donations made for which a deduction or tax credit is available under the Act. Where an envelope is used as a source document, which is generally the case with cash donations, offering envelopes are to be kept for a period of six years from the end of the last taxation year to which the envelope relates in accordance with s. 230(2) and s. 230(4) of the Income Tax Act. \u00a0<\/em><\/p><\/blockquote>\n<p>CRA will continue to allow the electronic retention of offering envelopes so long as the electronic copy is an intelligible reproduction in an \u2018electronically readable\u2019 format.<a href=\"#_edn2\" name=\"_ednref2\">[ii]<\/a>\u00a0 For more information and guidance regarding compliance with books and records best practices refer to CCCC\u2019s\u00a0<a href=\"https:\/\/www.cccc.org\/members_sample_documents_view\/html\/22\">Record Retention Periods Checklist<\/a>.<\/p>\n<p><a href=\"#_ednref1\" name=\"_edn1\">[i]<\/a>\u00a0http:\/\/www.cra-arc.gc.ca\/chrts-gvng\/chrts\/prtng\/bks-eng.html<\/p>\n<p><a href=\"#_ednref2\" name=\"_edn2\">[ii]<\/a>\u00a0See CRA Information Circular IC78-10R5: Books and Records Retention\/Destruction (June, 2010) http:\/\/www.cra-arc.gc.ca\/E\/pub\/tp\/ic78-10r5\/ic78-10r5-10e.html<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Authored by Philip Milley, Associate Director of Legal Affairs The Canada Revenue Agency (CRA) recently published new guidelines regarding the retention period for church offering envelopes.\u00a0The primary change in the guidelines relates to the length of time churches are expected to retain offering envelopes. The old CRA guidelines\u00a0required\u00a0a church to\u00a0retain&#8230; <a href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2016\/07\/25\/new-retention-requirements-for-church-offering-envelopes\/\" class=\"linkbutton\">More<\/a><\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[137],"tags":[],"series":[],"class_list":["post-22431","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New Retention Requirements for Church Offering Envelopes - CCCC Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2016\/07\/25\/new-retention-requirements-for-church-offering-envelopes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New Retention Requirements for Church Offering Envelopes - CCCC Blogs\" \/>\n<meta property=\"og:description\" content=\"Authored by Philip Milley, Associate Director of Legal Affairs The Canada Revenue Agency (CRA) recently published new guidelines regarding the retention period for church offering envelopes.[i]\u00a0The primary change in the guidelines relates to the length of time churches are expected to retain offering envelopes. 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Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.\",\"sameAs\":[\"https:\\\/\\\/www.cccc.org\",\"simone.waller@cccc.org\"],\"url\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/author\\\/legal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"New Retention Requirements for Church Offering Envelopes - CCCC Blogs","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cccc.org\/news_blogs\/legal\/2016\/07\/25\/new-retention-requirements-for-church-offering-envelopes\/","og_locale":"en_US","og_type":"article","og_title":"New Retention Requirements for Church Offering Envelopes - CCCC Blogs","og_description":"Authored by Philip Milley, Associate Director of Legal Affairs The Canada Revenue Agency (CRA) recently published new guidelines regarding the retention period for church offering envelopes.[i]\u00a0The primary change in the guidelines relates to the length of time churches are expected to retain offering envelopes. 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There, you will find suggestions on how to handle any disruptions caused by the strike.\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/09\/CanadaPost2025.09.30.png?fit=1200%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/09\/CanadaPost2025.09.30.png?fit=1200%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/09\/CanadaPost2025.09.30.png?fit=1200%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/09\/CanadaPost2025.09.30.png?fit=1200%2C1200&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/09\/CanadaPost2025.09.30.png?fit=1200%2C1200&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":38241,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2024\/12\/13\/canada-post-strike\/","url_meta":{"origin":22431,"position":1},"title":"Canada Post Strike","author":"Deina Warren","date":"December 13, 2024","format":false,"excerpt":"In the midst of the Canada Post strike, what are charities to do? First, check newsroom updates from Canada Revenue Agency (CRA) and sign up for the Charities newsletter. There you will find some suggestions about how to handle any disruptions caused by the strike. Reporting CRA encourages charities to\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/12\/philippe-murray-pietsch-eQWPSFC6dfo-unsplash-scaled-1.jpg?fit=1200%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/12\/philippe-murray-pietsch-eQWPSFC6dfo-unsplash-scaled-1.jpg?fit=1200%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/12\/philippe-murray-pietsch-eQWPSFC6dfo-unsplash-scaled-1.jpg?fit=1200%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/12\/philippe-murray-pietsch-eQWPSFC6dfo-unsplash-scaled-1.jpg?fit=1200%2C1200&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/12\/philippe-murray-pietsch-eQWPSFC6dfo-unsplash-scaled-1.jpg?fit=1200%2C1200&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":26433,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/10\/26\/cra-draft-advancement-of-religion-guidance-released-by-access-to-information-request\/","url_meta":{"origin":22431,"position":2},"title":"CRA Draft Advancement of Religion Guidance Released by Access to Information Request","author":"Deina Warren","date":"October 26, 2017","format":false,"excerpt":"Authored by Philip A.S. Milley, Associate Director, Legal Affairs\u00a0 For over thirteen years, the Canada Revenue Agency (\"CRA\") policy on the advancement of religion has not been updated. Over the past number of years, there has been a concern that the scope of this charitable head might be narrowed, and\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":36043,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/12\/22\/receipting-year-end-donations\/","url_meta":{"origin":22431,"position":3},"title":"Receipting Year-End Donations","author":"Deina Warren","date":"December 22, 2022","format":false,"excerpt":"Receipting year-end donations can be a bit trickier than at other times during the year. CCCC is often asked, \u201cwhen does a donation qualify for a current year receipt?\u201d Receipting Regulation The starting point for any receipting question is to look at the Income Tax Regulations. Regulation 3501 lists the\u2026","rel":"","context":"In \"charitable donations\"","block_context":{"text":"charitable donations","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charitable-donations\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/12\/mail-image.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/12\/mail-image.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/12\/mail-image.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":36993,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2023\/08\/11\/how-authoritative-are-cra-information-sheets-the-federal-court-weighs-in\/","url_meta":{"origin":22431,"position":4},"title":"How Authoritative are CRA Information Sheets? The Federal Court Weighs In&#8230;","author":"Deina Warren","date":"August 11, 2023","format":false,"excerpt":"How authoritative are CRA information sheets? In a recent decision, Az-Zahraa Housing Society v Canada (National Revenue), 2023 FC 842, the Federal Court explained that where information sheets are more narrowly defined than the relevant legislation, they aren\u2019t necessarily binding. SUMMARY OF THE DECISION Az-Zahraa Housing Society (\u201cSociety\u201d) is a\u2026","rel":"","context":"In \"Federal Court of Canada\"","block_context":{"text":"Federal Court of Canada","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/federal-court-of-canada\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/tierra-mallorca-rgJ1J8SDEAY-unsplash-scaled.jpg?fit=1200%2C901&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/tierra-mallorca-rgJ1J8SDEAY-unsplash-scaled.jpg?fit=1200%2C901&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/tierra-mallorca-rgJ1J8SDEAY-unsplash-scaled.jpg?fit=1200%2C901&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/tierra-mallorca-rgJ1J8SDEAY-unsplash-scaled.jpg?fit=1200%2C901&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/tierra-mallorca-rgJ1J8SDEAY-unsplash-scaled.jpg?fit=1200%2C901&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":18756,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2015\/06\/05\/when-cra-knocks-proving-charitable-donations\/","url_meta":{"origin":22431,"position":5},"title":"When CRA Knocks: Proving charitable donations","author":"Deina Warren","date":"June 5, 2015","format":false,"excerpt":"Authored by Nevena Urosevic, Associate Director of Legal Affairs CCCC is aware that some of its members are being asked by donors to assist them in providing proof to the Canada Revenue Agency (\u201cCRA\u201d) for donations made, even though the charity has already provided the donor with an official receipt.\u2026","rel":"","context":"In &quot;Charity law and policy&quot;","block_context":{"text":"Charity law and policy","link":"https:\/\/www.cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p30X8p-5PN","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/22431","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/comments?post=22431"}],"version-history":[{"count":0,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/22431\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=22431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=22431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=22431"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=22431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}