E-commerce records

Your obligations for maintaining, retaining, and safeguarding books and records when conducting business over the Internet are the same as for any other type of business operation.

These records must be sufficient to determine and verify your tax obligations.

You must keep your business records for a minimum of six years from the end of the latest year to which they relate unless written permission is given by the Canada Revenue Agency.

Your records:

• must be maintained in Canada unless permission is granted to maintain them elsewhere;
  

• must be made available to Canada Revenue Agency officials upon request; and
  

• include electronic records that are maintained and created by computerized record keeping systems.
  

Forms and publications

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