Records are all your accounting and other financial information documents. These documents must be kept organized.
The type of information your records contain depends on your situation and other factors such as:
- your business type
- the format you use to keep your records (paper, electronic or a combination of the two)
- if you have converted any paper records or supporting documents into an electronic version
- if you are involved in e-commerce (for information about e-commerce, go to E-commerce);
- if you are a GST/HST registrant
- if you are an employer