Books and records

We use books and records to refer to various documents detailing your income and expenses.  Usually, you have to keep all sales and purchase invoices and other records for your business operations and GST/HST for six years from the end of the year to which they relate. However, we may ask you to keep the invoices longer than six years.

If you want to destroy your records before the time limit expires, you have to send us a written request and wait for our written approval to do so.

For more information, see:

• What to keep
• Retention period
• Location
• Early destruction

Forms and publications

• General Information for GST/HST Registrants guide (RC4022)
• GST Memorandum 15-1 General requirements for books and records
• GST Memorandum 15-2 Computerized records
• Keeping records (RC4409)

Related topics

• Business Registration On-line
• Business Gateway.ca
• Related provincial and territorial government sites
• Canada's Business and Consumer Site