CRA record-keeping for the self-employed: what to keep and for how long

Every deduction and input tax credit you claim has to be backed up if the CRA asks. Good records are what turn a stressful review into a short email. Here are the rules for sole proprietors, in plain language.

How long: the six-year rule

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 individuals, the tax year is the calendar year.

The same general period applies under the Income Tax Act, the Excise Tax Act (GST/HST) and the Canada Pension Plan.

When you must keep them longer

• Late-filed return: six years from the date you filed it.
• Objection or appeal: until it's resolved and the time for any further appeal has passed, or the six years, whichever is latest.
• Long-term property (for example, records about buying and selling property that affect the business): keep indefinitely.
• Business closes: six years from the end of the tax year in which it ended.
• Vehicle base-year logbook: six years from the end of the last year you use it to support business use (see our vehicle guide).
• If the CRA tells you in writing to keep records longer, follow that.

To destroy records before the period ends, you need the CRA's written permission (Form T137). Destroying them without permission can lead to prosecution.

What to keep

• Sales invoices and records of all income, including cash and e-transfers.
• Purchase receipts and supplier invoices for every expense you claim.
• Bank and credit card statements, cancelled cheques and deposit slips.
• Contracts, and emails where they matter for tax purposes.
• Your vehicle logbook and home office measurements and calculations.
• Copies of the tax and GST/HST returns you filed.

Where and in what format

• Keep records at your place of business or your residence in Canada unless the CRA gives you written permission otherwise. Records kept outside Canada and accessed electronically from Canada don't count as kept in Canada.
• Anything you received or created electronically (PDF invoices, emailed receipts, spreadsheets) must be kept in an electronically readable format, even if you print it.
• You can image paper receipts, but you can only throw away the paper if the imaging meets the national standard the CRA refers to (CAN/CGSB-72.11). If you're unsure, keep the paper too.
• Back up electronic records, ideally at a second location in Canada.

GST/HST receipts: what they need to show

If you're registered and claim input tax credits (ITCs), you need the documents before you claim, and they must contain certain information depending on the total:

(Invoices that mix taxable and exempt items must also show the status of each item from $100 up.)

A simple system that works

1. One folder per tax year (for example "2026"), with subfolders for income, expenses and GST/HST.
2. Save or photograph each receipt the day you get it, named by date and vendor (e.g. 2026-03-14_staples.pdf).
3. Log each transaction in a spreadsheet with the date, amount, GST/HST and T2125 category, so your year-end totals are ready. See T2125 expense categories.
4. Add a calendar reminder for the year you can delete the folder (six years after year-end).

Want this in a spreadsheet? The Canada Self-Employed Income, Expense & GST/HST Tracker ($19 CAD, Excel/Google Sheets) logs income, expenses by T2125 line, and GST/HST collected and paid, with monthly totals.

FAQ

How long do I have to keep business records in Canada?

Generally six years from the end of the last tax year they relate to. For an individual, the tax year is the calendar year, so 2026 records are generally kept until the end of 2032.

Are there exceptions to the six-year rule?

Yes. If you file a return late, keep records for six years from the date you filed it. If you object or appeal, keep them until it's resolved and any further appeal period has passed (or six years, if later). Records about long-term property may need to be kept indefinitely. If your business ends, keep records for six years from the end of the tax year it ended.

Can I keep receipts as scans or photos?

Records you receive electronically must be kept electronically. Paper originals can be imaged, but you can only destroy the paper if the imaging meets the national standard the CRA refers to (CAN/CGSB-72.11). If in doubt, keep the paper.

What does a receipt need to show to claim a GST/HST input tax credit?

It depends on the amount. Under $100: supplier name, date and total. From $100 to $499.99: also the GST/HST charged (or a note that it's included) and the supplier's GST/HST number. $500 or more: also your name, the terms of payment and a description of what you bought.

Sources

• CRA: Where to keep your records, for how long
• CRA: Acceptable format, imaging paper documents and backups
• CRA: Your responsibilities for records
• CRA: Input tax credits (records you need)
• CRA: Information Circular IC05-1, Electronic Record Keeping