Location of records

Your records must be kept at your place of business or at your residence in Canada, unless we give you permission to maintain them elsewhere. To request permission, write to your tax services office.

After conducting a review, we will let you know in writing whether or not we have given you permission, and what, if any, terms and conditions apply.

When we have given you permission to maintain your records outside of Canada, they must be made available in Canada for review upon request. Otherwise, you must allow Canada Revenue Agency officials to review the records by traveling to the country where they are maintained at the expense of your business.

Exception
In the case of registered charities and registered Canadian amateur athletic associations, the records must be kept at a location inside Canada.

Forms and publications

• Guide RC4409, Keeping Records
• Information Circular IC05-1R1, Electronic Record Keeping
• Information Circular IC78-10R5, Books and Records Retention/Destruction

Related topics

• Tax services offices