Records are accounting and other financial documents that are kept in an organized way.
If you are carrying on a business or engaged in a commercial activity in Canada, you are required by law to keep adequate records.
Your records have to provide enough details to determine your tax obligations and entitlements. Also, your records have to be supported by original documents.
Forms and publications
- Guide RC4409, Keeping Records
- Information Circular IC05-1, Electronic Record Keeping
- Information Circular IC78-10, Books and Records Retention/Destruction
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