Records

All records, including both paper documents and electronically stored documents, must be kept in Canada or made available in Canada at our request.

For more information, see:

• What to keep
• Retention period
• Location
• Early destruction

Forms and publications

• Keeping Records guide (RC4409)
• IC78-10R5, Books and Records Retention/Destruction
• GST/HST Memoranda Series 15-1 General Requirements for Books and Records
• GST/HST Memoranda Series 15-2 Computerized Records
• IC05-1R1, Electronic Record Keeping
• General Information for GST/HST Registrants guide (RC4022)
• Payroll Deductions and Remittances guide (T4001)
• Importing Commercial Goods Into Canada guide
• T2 Corporation - Income Tax Guide (T4012)

Related topics

• Business Registration Online
• Canada Business
• Related provincial and territorial government sites
• Canada's Business and Consumer Site - Industry Canada