Guide · updated October 2026

How long to keep receipts for the CRA

For Canadian businesses, bookkeepers & accountants

Receipts pile up fast, and most people either throw them out too soon or keep everything forever. The CRA's rule is simpler than it looks, but a few situations make the clock run longer. Here's how long to keep receipts and other business records, how to count the years, and when a scan can replace the paper.

The short answer: keep receipts and other business records for six years from the end of the last tax year they relate to. Revenu Québec applies the same six years. A late-filed return, an objection or appeal, records about long-term property, or a business that closes can make it longer.

How to count the six years

The six years start at the end of the tax year the record relates to, not on the date printed on the receipt. For a corporation, the tax year is its fiscal period. For a sole proprietor, it's the calendar year.

WhoReceipt datedTax year endsKeep until at least
Corporation, year-end December 31March 15, 2026December 31, 2026December 31, 2032
Corporation, year-end June 30March 15, 2026June 30, 2026June 30, 2032
Sole proprietorNovember 3, 2025December 31, 2025December 31, 2031

A record can relate to more than one year. The invoice for equipment you claim over several years supports each of those years, so its six years start after the last one.

When you have to keep records longer

SituationHow long
You filed a return lateSix years from the date you filed it, not from the end of the tax year
You filed an objection or appealUntil it is resolved and the time for any further appeal has passed, or until the six years are up, whichever is later
The CRA asks you toAs long as the CRA tells you, in person or by registered mail
Long-term property and share recordsRecords of buying and selling long-term property, the share register, and other history that affects selling or winding up the business: no fixed end date
An unincorporated business closesSix years from the end of the tax year in which it closed
A corporation is dissolvedTwo years after the date of dissolution

GST/HST and Quebec

GST/HST records follow the same six-year rule. In Quebec, Revenu Québec requires GST/HST and QST records and supporting documents to be kept for six years after the end of the last year they relate to, and longer if they are needed for an objection or appeal.

Can you keep receipts as photos or scans?

Yes, records can be kept electronically. Three rules matter:

  • Electronic records stay electronic. An invoice you received as a PDF has to be kept in a readable electronic format, even if you also print it.
  • A scan replaces the paper only if it's done to standard. The image has to be an accurate reproduction meant to take the place of the paper, with nothing significant lost to resolution or colour, made under the national standard the CRA references (CAN/CGSB-72.34). If your process doesn't meet it, keep the paper too. If you're unsure, the CRA suggests getting legal advice before destroying paper records.
  • Keep backups. Back up your electronic records and make sure a backup can be restored in a format the CRA can use.

Can you get rid of records sooner?

Only with written permission. For the CRA, use Form T137, Request for Destruction of Records, or write to your tax services office. In Quebec, Revenu Québec must authorize it in writing. The CRA warns that destroying records early without permission may lead to prosecution.

A simple way to stay on top of it

  1. Keep one folder per tax year, so every record in it runs on the same clock.
  2. Put the keep-until date on each year, in the folder name or a note: 2026 (keep until 2032-12-31).
  3. Check once a year, after year-end. Delete only the folders past their date, and only if none of the exceptions above apply.
  4. Name files consistently so any receipt is quick to find. Our guide to a file naming convention for client documents shows one way.

Six years of records, already organized.

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Common questions

How long do I need to keep receipts in Canada?
Six years from the end of the last tax year they relate to. It can be longer if you file late, file an objection or appeal, keep records about long-term property, or the CRA asks you to.
Does the six years start from the date on the receipt?
No. It starts at the end of the tax year the receipt relates to: the fiscal year-end for a corporation, or December 31 for a sole proprietor.
Can I keep receipts as scans instead of paper?
Yes, if the scans are accurate reproductions made to the standard the CRA references (CAN/CGSB-72.34). The images then become the records and the paper can be destroyed. Otherwise, keep the paper.
Are the rules different in Quebec?
No. Revenu Québec also requires records to be kept for six years after the end of the last year they relate to, and longer if they are needed for an objection or appeal.
What happens to records when a business closes?
An unincorporated business keeps them for six years from the end of the tax year in which it closed. A dissolved corporation keeps them for two years after dissolution.
Also from Almarix How Almarix works Almarix for Business File naming convention guide Almarix vs Dext

This guide is general information, not legal or tax advice. Rules can vary by situation; confirm specifics with the CRA, Revenu Québec or your professional advisor.

Sources: CRA: How long to keep records · CRA: Acceptable formats and imaging · Revenu Québec: Keeping registers and supporting documents