Imaging

Imaging means generating a readable reproduction of an original paper source document. The images can be produced by scanning the paper source documents to electronic files or by creating microfiche or microfilm.

Imaging a paper source document generally involves:

• an accurate reproduction made with the intention of standing in place of the source document;
• interpreting the reproduction to ensure it provides the same information as the source document; and
• ensuring the reproduction is well defined and the significant details are not obscured by the limitations of the reproduction, for example, resolution, tonality, or hues.

Requirements for an acceptable imaging program

You must keep the original version of records. You may, however, produce an electronic image of a paper document, which then can be accepted as the original record provided you follow certain procedures. Imaging and microfilm (including microfiche) reproductions of books of original entry and source documents have to be produced, controlled, and maintained according to the latest standards set by the Canadian General Standards Board.

Businesses using commercial software for smaller scale electronic scanning of their paper records and supporting documents should ensure that their scanned records meet the rules and guidelines set out in the latest national standard of Canada.

You can destroy paper books of account and source documents if they have been imaged in accordance with the Canadian General Standards Board publication. These images become the permanent records. If you have any doubt, get legal advice first.

Forms and publications

• Guide RC4409, Keeping Records
• Information Circular IC78-10R5, Books and Records Retention/Destruction
• GST/HST Memorandum 15.1, General Requirements for Books and Records

Related topics

• Canadian General Standards Board