Keeping Registers, Books of Account and Supporting Documents

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As soon as you are a registrant, you must begin keeping track of the GST and QST you collect as a supplier, and of the GST and QST you pay on purchases made in the course of your commercial activities.

If you carry on a business, or are required to deduct, withhold or collect an amount under a fiscal law, you must keep adequate registers, books of account and supporting documents, including an annual inventory. Your registers and books of account must show, for example, the amounts of GST and QST that you charged and the amounts that you paid or are required to pay. This will enable you to determine the amount of your remittance or refund when you file your returns, and will assist us in our audits.

You are required to keep all supporting documents substantiating the information contained in your registers and books of account. In addition, invoices must show your supplier's name or business name, the billing date and any other information required to justify your claims for input tax credits (ITCs) and input tax refunds (ITRs). All documents must be kept at your place of business, your residence, or any other place we designate.

Registers, books of account and supporting documents can be on paper, electronic media or microfilm. However, your documents must meet certain standards. For more information, refer to the current version of interpretation bulletin LMR. 34-1, Retention and Destruction of Registers and Supporting Documents, on the Publications du Québec website.

Registers, books of account and supporting documents are important in case we conduct an audit. You must generally keep them for six years after the end of the last year to which they apply, or longer if you have filed a notice of objection or if you are involved in litigation before a court. Failure to comply with this requirement is a penal offence, unless you have obtained written authorization from us to dispose of documents before the date prescribed by law.

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