Keeping records

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

The information that your records must contain depends on your situation and on factors such as:

  • your business type
  • the format you keep your records in (paper, electronic or a combination of the two)
  • if you have converted any paper records or supporting documents into an electronic version
  • if you are involved in e-commerce (for information about e-commerce, go to Doing business on the Internet);
  • if you are a GST/HST registrant
  • if you are an employer



The Canada Revenue Agency (CRA) has detailed information for situations where your records, including those of your business, have been affected by a disaster. For more information, including what qualifies as a disaster, go to Disasters and disaster relief.

If you need help after reading the following topics on keeping records, call 1-800-959-5525.  


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