Article
Electronic Records
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Effective June 18, 1998, Revenue Canada requires all persons who keep their records in an electronic format to retain these electronic records (even if a hard copy is also available) for a period of six years from the end of the year to which they relate. This applies to electronic records for both income tax and GST/HST.
Some commercial accounting packages may not meet these requirements, therefore you may have to modify or adjust your procedures to ensure adequate documentation is retained.
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