{"id":28637,"date":"2019-11-14T15:10:28","date_gmt":"2019-11-14T20:10:28","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=28637"},"modified":"2019-11-14T15:10:35","modified_gmt":"2019-11-14T20:10:35","slug":"to-use-or-not-to-use-the-cloud-that-is-the-question","status":"publish","type":"post","link":"https:\/\/www.cccc.org\/news_blogs\/legal\/2019\/11\/14\/to-use-or-not-to-use-the-cloud-that-is-the-question\/","title":{"rendered":"To Use or Not To Use the Cloud, that is the Question"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">At a recent\nconference, Canada Revenue Agency (CRA) representatives were asked about cloud\nstorage for books and records. In response, the Director General of the\nCharities Directorate explained that the CRA is working on an official policy\nand that the key for charities is to ensure that auditors are able to <strong>access<\/strong> records in Canada. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This aligns\nwith one of the \u201cstorage tips\u201d included in the recently released CRA <a href=\"https:\/\/www.canada.ca\/content\/dam\/cra-arc\/serv-info\/charities\/bksndrcrds_en.pdf\">infographic<\/a> about books\nand records that I noted <a href=\"https:\/\/www.cccc.org\/news_blogs\/noteworthy\/2019\/11\/06\/registration-records\/\">last\nweek<\/a>. The infographic also emphasizes that \u201cany electronic records must be\neasily accessible from Canada.\u201d <\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"975\" height=\"538\" src=\"https:\/\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2019\/11\/20191113-Cloud-Storage-Image.png\" alt=\"\" class=\"wp-image-28638\" srcset=\"https:\/\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2019\/11\/20191113-Cloud-Storage-Image.png 975w, https:\/\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2019\/11\/20191113-Cloud-Storage-Image-300x166.png 300w, https:\/\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2019\/11\/20191113-Cloud-Storage-Image-768x424.png 768w\" sizes=\"auto, (max-width: 975px) 100vw, 975px\" \/><figcaption><em>icons by slidecarnival are licensed under CC BY 4.0<\/em><\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">It is\nimportant to note that CRA\u2019s <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/operating-a-registered-charity\/books-records.html\">information\npage on books and records<\/a> still states that \u201cbooks and records maintained\noutside Canada but accessible electronically in Canada do not meet the\nrequirement of being kept in Canada.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">What to make\nof this apparent conflict? Given the public answer from the Director General,\nthe emphasis in the infographic, and the policy development underway, it seems the\nemphasis is shifting from cloud location to accessibility. Charities ought to\nexercise due diligence in preserving books and records (see <a href=\"https:\/\/www.cccc.org\/bulletin_article\/503\/\">Going Paperless: An\nIntroduction to Digital Document Storage for Charities<\/a>), being mindful that\nuntil the new policy is released, the formal position of CRA on its books and\nrecords page remains. &nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>At a recent conference, Canada Revenue Agency (CRA) representatives were asked about cloud storage for books and records. In response, the Director General of the Charities Directorate explained that the CRA is working on an official policy and that the key for charities is to ensure that auditors are able&#8230; <a href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2019\/11\/14\/to-use-or-not-to-use-the-cloud-that-is-the-question\/\" 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":"","footnotes":""},"categories":[137],"tags":[],"series":[],"class_list":["post-28637","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/28637","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=28637"}],"version-history":[{"count":0,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/28637\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=28637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=28637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=28637"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=28637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}