Your responsibilities and the requirements associated with records the law requires you to keep

On this page, you will find information on the following:

Your responsibilities associated with records you must keep

According to the law, you are responsible for:

We recommend that you tell the CRA about any third-party changes that might affect your records (for example, if you transfer your records to another third party).

Requirements that all records must satisfy

Your records must:

Other requirements for electronic records

For electronic records, also make sure:


Registered charities, registered Canadian amateur athletic associations and other qualified donees (for a list, see Qualified donees) must store their backup copies at a location in Canada.

They must also:


The CRA can access electronic records created in most standard electronic formats. For more information on these formats, see Information Circular IC05-1, Electronic Record Keeping.

Information you must keep about Internet-based transactions 

If you use the Internet while carrying on your business, you are responsible for keeping information about your Internet-based transactions in your records. This information can be produced either:

You are responsible for making the information about these transactions available when the CRA asks for it, even if your business or organization uses the services of any of the following for certain aspects of these transactions:

Keep this information or a copy of this information in your records since third parties may not keep the information for the period required by law.

Forms and publications

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