CRA takes the position that an envelope may be the only source document that may provide proof that a cash donation was made and support the amounts recorded in the ledger...Church offering envelopes are NOT duplicate receipts but documents that enable the Minister to verify donations made for which a deduction or tax credit is available under the Act....see CCCC Bulletin for full article.
For more information on how long to keep records and maintaining donation records click on links below:
Serving Jesus with you,
Rhonda Berkhiem