Electronic record keeping (including e-commerce records)

If you record any business transactions or business information on a computerized system:

• you must make sure that your computerized system is capable of providing the correct information you need to calculate your tax obligations and entitlements;
  
  
• your computerized records must be retained and easily converted into an electronically readable format and be made available on request to Canada Revenue Agency officials;
  
  
• computerized records (electronic data files) must be kept even when hardcopy is available;
  
  
• if your systems are stored on a Web server outside of Canada it is your responsibility to arrange for the records to be made available upon request;
  
  
• if you use a third party to run your e-commerce business, it is still your responsibility to ensure that the electronic records are complete, are retained, are readable and that they will be made available to Canada Revenue Agency officials upon request;
  
  
• if your records have been encrypted you must ensure that they can be decrypted and produced in an accessible and electronically readable format; and
  
  
• if you change your computerized record keeping system - either hardware or software - you must maintain the capability to retrieve the data already stored on the former system and provide the data in a readable format to Canada Revenue Agency officials, upon request.
  
  

Do you need more information?

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.

Forms and publications

• Guide RC4409, Keeping Records
• IC05-1R1, Electronic Record Keeping
• IC78-10R5, Books and Records Retention / Destruction
• GST/HST Memorandum 15.1, General Requirements for Books and Records
• GST/HST Memorandum 15.2, Computerized Records

Related topics

• Keeping Records