Your obligations for maintaining, retaining, and safeguarding books and records when conducting business over the Internet are the same as for any other type of business operation.
These books and records must be sufficient to determine and verify your tax obligations.
You must keep your business records for a minimum of six years from the end of the latest year to which they relate unless written permission is given by the Canada Revenue Agency.
Your books and records:
If you record any business transactions or business information on a computerized system:
The Canada Revenue Agency is prepared to offer advice on keeping, maintaining, retaining, and storing electronic records. If you have questions about books and records or our Electronic Commerce Audit Program, you can contact your tax services office.