Keeping Your Registers and Supporting Documents – Source Deductions and Contributions

At your establishment, your residence or any other location designated by us, you must keep registers and supporting documents indicating the amounts paid to employees (that is, the amounts on which your source deductions and employer contributions are based). In the event of an audit, these documents must be made available to us.

Registers and supporting documents kept on an electronic device or a computer system

Where you keep a register or supporting documents by means of an electronic device (such as a cash register) or a computer system, you must not use any function to modify, correct, delete, cancel or alter data without preserving the original data and all modifications, corrections, deletions, cancellations or alterations of the original data.

You are presumed to have used such a function if a computer program or an electronic component having the function is found in any premises or place where you:

  • carry on a business;
  • keep property;
  • do anything relating to any business;
  • keep or should keep registers pursuant to a fiscal law.

That presumption does not apply where the function is a standard component of software that is inherent in the operation of a computer.

How long registers and supporting documents must be kept

As a rule, registers and supporting documents must be kept for six years after the last taxation year to which they relate. However, if you file certain documents for a given year late, you must keep the registers and supporting documents relating to that year for six years after the date on which you submitted the documents, rather than for six years after the last taxation year to which the registers and supporting documents relate. This applies, for example, if you are late in filing:

  • the Déclaration de revenus des sociétés (form CO-17);
  • the personal income tax return (TP-1-V);
  • the RL-1 summary (form RLZ-1.S-V).

Registers and supporting documents kept on an electronic medium must be retained in an intelligible form on the same medium for six years after the last taxation year to which they relate.

Authorization to destroy registers and supporting documents

We may authorize you to destroy documents before the six-year period has expired, if you send us a signed, written request containing the following information:

  • a precise description of the documents to be destroyed;
  • the taxation years covered by the request;
  • any other pertinent information.
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