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Keeping records

Records are accounting and other financial documents that are kept in an organized way.

If you are carrying on a business or engaged in a commercial activity in Canada, you are required by law to keep adequate records.

Your records have to provide enough details to determine your tax obligations and entitlements. Also, your records have to be supported by original documents.


Topics for Keeping records

Who has to keep records
Individuals, partnerships, corporations, and trusts		 Types of records
Description of paper and electronic records
How to keep records
Requirements, location, retention, and destruction		 Payroll records
Records you should keep
E-commerce
Imaging, back up files, maintaining, retaining, and safeguarding books and records		 GST/HST - Books and records
 Business or organization type

Forms and publications

Date Modified: 2007-06-01

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Important Notices