What to keep

You have to keep all the records that will support the information you provide on your GST/HST returns.

The records must allow you to determine how much GST/HST you owe or have collected.

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

Related topics

• Business Registration On-line
• Canada Business
• Related provincial and territorial government sites
• Canada's Business and Consumer Site