Short answer Yes. When the offering envelopes help verify donations, they are considered a record and must be kept for six years following the end of the fiscal period for which they were issued. Long answer On the other hand, if the individual donations are recorded from the envelopes directly into a ledger of some type, you do not need to keep the envelopes. Starting in 2016 (and including church offering envelopes for the 2015 tax year), church offering envelopes (when used as a source document) need to be kept for six years from the end of the tax year to which the envelope relates.  Previously these envelopes were only required to be kept for two years. More information on CRA's policies regarding books and records for Canadian registered charities can be found here.