Guides & standards references

Explainers

• Trial Balance
• Balance Sheet
• Profit & Loss / Income Statement
• General Ledger Statement
• Chart of Accounts
• AR Aging
• AP Aging
• Donation Register
• Donations by Donor
• Donations by Designation
• ccc (Cash Conversion Cycle)
• dpo
• dsi (Days Sales in Inventory)
• turnover (Inventory Turnover)
• gmroi
• current_ratio
• forecast_accuracy (Lab.avgSmape family)
• fcr (Feed Conversion Ratio)
• crm_win_rate
• GoodsReceipts.onTimePct (supplier on-time %)

Government sources

• Issuing receipts Canada Revenue Agency — Charities Directorate · Charities receipting hub (complete-and-accurate receipting checklist + sample official donation receipts) · current web edition
• RC4022 General Information for GST/HST Registrants Canada Revenue Agency · RC4022 · Rev. 25
• RC4088 General Index of Financial Information (GIFI) Canada Revenue Agency · RC4088 · current web edition
• T4033 Completing the Registered Charity Information Return Canada Revenue Agency · T4033 · current web edition
• Cross-border digital products or services: GST/HST for digital-economy businesses Canada Revenue Agency · GST/HST digital-economy guidance (web) · current web edition
• PIPEDA requirements in brief Office of the Privacy Commissioner of Canada · PIPEDA Requirements in Brief · current web edition
• Canada's anti-spam legislation Innovation, Science and Economic Development Canada · CASL guidance (web) · current web edition
• RC4027 Doing Business in Canada - GST/HST Information for Non-Residents Canada Revenue Agency · RC4027 · current web edition
• T4001 Employers' Guide - Payroll Deductions and Remittances Canada Revenue Agency · T4001 · Rev. 25
• T4130 Employers' Guide - Taxable Benefits and Allowances Canada Revenue Agency · T4130 · Rev. 25
• RC4082 GST/HST Information for Charities Canada Revenue Agency · RC4082 · current web edition
• P113 Gifts and Income Tax 2025 Canada Revenue Agency · P113 · 2025