Electronic record keeping . : Rv48-3/05-1R1-2010E-PDF
This circular gives information and guidance to persons who use electronic business systems and who are required by law to keep books and records according to sections 230 and 230.1 of the Income Tax Act, section 87 of the Employment Insurance Act, and section 24 of the Canada Pension Plan. It does not reflect the requirements imposed by other statutes, whether federal, provincial/territorial, or municipal, to maintain adequate books and records.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.821861&sl=0
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Electronic record keeping . |
| Series title | Income tax information circular ; IC05-1R1 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Caption title. "Date: June 2010." "This version is only available electronically." "This circular cancels and replaces Information Circular 05-1 dated June 2005." Issued also in French under title: Tenue de registres électroniques. |
| Publishing information | [Ottawa] : Canada Revenue Agency,2010. |
| Description | 6 p. |
| Catalogue number |
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| Subject terms | Taxation Income tax Taxation regulations |