Accounting records (Canada)
Every person who carries on a business or is engaged in a commercial activity in Canada, every person who is required to file a return for the purposes of GST/HST, and every person who makes an application for a rebate or refund should keep accounting records in English or French in Canada. The books and records must be kept in an appropriate form and must contain sufficient information to allow determination of the amount of tax to be paid or collected, or the amount to be refunded, rebated or deducted from net
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Web page updated on 17 Mar 2025 16:04