Keeping records

You have to keep records for each year you claim expenses. These records must include all of the following:

Note

If you worked from home in 2021 due to COVID-19 and you are claiming a deduction for home office expenses in 2021 using the temporary flat rate method, you do not need to keep supporting documents.

Your receipts for the purchase of merchandise or services have to show the following:

Keep a record of the motor vehicles or musical instruments you bought and sold because you may be able to claim capital cost allowance. This record has to show who sold you the motor vehicle or musical instrument, the cost, and the date you bought it.

If you sell or trade a motor vehicle or musical instrument, show the date you sold or traded it on your bill of sale. Also, show the amount you received from the sale or trade-in.

Do not send in your records or receipts with your income tax and benefit return, but keep them in case the CRA asks to see them. If you do not keep the necessary information, the CRA may reduce your claim.

Generally, you have to keep your records (whether paper or electronic) for at least six years from the end of the tax year to which they apply. If you want to destroy your records before the six-year period is over, you must first get written permission from the director of your tax services office. To do this, either use Form T137, Request for Destruction of Records, or make your own written request. For more information, see IC78-10R5, Books and Records Retention/Destruction.

Forms and publications

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