What to keep

You have to keep all the records that will support your claims as filed in your returns.

The records must allow you to determine how much tax you owe, or the tax, duties, or other amounts to be collected, withheld, or deducted.

The records must be supported by original documents such as:

• receipts
• sale invoices
• purchase invoices
• vouchers
• banking information
• directors and shareholders minutes
• general ledger
• special contracts
• agreements

For information on how long to keep it, see retention of books and records.

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants
• Guide T4001, Payroll Deductions and Remittances
• Guide T4012, T2 Corporation - Income Tax Guide

Related topics

• Business Registration Online
• Importing Commercial Goods Into Canada
• Canada Business
• Related provincial and territorial government sites
• Industry Canada