What formats of documents and records does CRA accept?

We frequently get questions regarding acceptable formats for retaining documents and records that may later be requested by Canada Revenue Agency.

Paper formats are always acceptable, and electronic or imaged versions are acceptable under certain conditions.

For more information, including:

  • What is an acceptable format?
  • What is imaging?
  • Destroying imaged paper documents
  • Backing up electronic files


see https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records/acceptable-format-imaging-paper-documents-backing-electronic-files.html.