GST/HST records to keep

You do not have to send receipts or supporting documents when you file your GST/HST information electronically. However, you must keep your records in case we ask to see them.

Which records to keep

You must keep certain records to support your GST/HST returns and claims. These records include:

• Sales and purchase invoices
• All other records related to your business operations and the GST/HST

If you file electronically, you should also keep your working copies of returns.

You need the correct information on the invoices you get from your suppliers to support your input tax credit (ITC) claims.

Refer to:

• GST/HST Memorandum 15.1, General Requirements for Books and Records
• Records you need to support your ITC claim

How long to keep your records

Usually, you must keep your records for 6 years from the end of the year to which they relate.

However, we may ask you to keep the invoices longer than 6 years. If you want to destroy your records earlier, you must send a written request to your nearest tax services office and wait for approval.

Refer to: Permission for prior disposal of records