How long to keep records, and where

How long? The CRA says that, generally, you must keep all required records and supporting documents for six years from the end of the last tax year they relate to. For many individuals, that tax year is the calendar year. For corporations, it is the fiscal period.

The same six-year idea appears on the CRA’s GST/HST records page: usually keep records for six years from the end of the year to which they relate. The CRA may ask you to keep them longer. If you want to destroy records earlier, you must get written permission and wait for approval. Destroying required records without permission can lead to prosecution.

There are special cases (for example, some records about long-term property, late returns, objections, or a business that has ended). Those details are on the official page. This course cannot decide which special rule applies to you.

Where? The CRA says you must keep records at your place of business or your residence in Canada, unless the CRA gives written permission to keep them somewhere else. Records kept only outside Canada, even if you can open them on a screen from Canada, are not treated as records kept in Canada.

As of November 2026, those are the rules on the CRA pages cited below. Check the live pages before you destroy anything.

Keep paper records dry and in order. If you use a computer, the CRA expects electronic records to stay readable. Ask a professional if you are unsure.