What are CRA’s record-keeping requirements?
The Canada Revenue Agency (CRA) recently released revised guides and circulars regarding record-keeping, retention and destruction of records and electronic record keeping. (RC4409, IC 78-10RY and IC 05-1)
Visit http://www.cra-arc.gc.ca/tx/bsnss/tpcs/kprc/menu-eng.html to read these documents.