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The Charter of the French language and its regulations govern the consultation of English-language content.

Partnerships – Registers and Supporting Documents

A partnership that carries on a business or is required to deduct, withhold or collect an amount under a tax law must keep registers and supporting documents at its establishment or any other location designated or authorized by us. These documents must contain the information that will enable us to calculate any amount that the partnership must deduct, withhold, collect or pay under a tax law.

Unless otherwise specified, a partnership is not required to enclose supporting documents with the Partnership Information Return (form TP-600-V). The partnership is required, however, to keep supporting documents and the related registers, in case of an audit.

Registers and supporting documents include the following (regardless of the storage medium used):

  • invoices, receipts and other documents substantiating the information that is or should be entered in a register; and
  • any document that is used to collect and compare data for accounting, financial, fiscal or legal purposes, such as a general journal and special journals (cash journal, sales journal, cash disbursements journal, purchase journal, etc.), as well as an inventory of property, kept in the prescribed manner.

These registers and supporting documents must generally be kept for six years after the last year to which they apply. In addition, registers and supporting documents in an electronic or digital format must be kept readable for the same period. You must take the necessary steps to ensure and maintain their integrity throughout this period.

Note

If the partnership files a notice of objection, contests a decision or is a party to an appeal under a tax law, it may have to keep its registers and supporting documents for longer than six years.

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