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 on which the amounts paid to employees (that is, the amounts on which your source deductions and employer contributions are based) are shown. In the event of an audit, these documents must be made available to us.
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 Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V).
Registers and supporting documents kept on an electronic or computer medium must be kept in an intelligible form on the same medium for six years after the last taxation year to which they relate. You must take the necessary steps to ensure and maintain their integrity throughout their lifecycle.
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.