00000nam 2200000za 4500 9.821861 CaOODSP 20221107143547 cr ||||||||||| 160802s2010 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/05-1R1-2010E-PDF Canada Revenue Agency. Electronic record keeping [electronic resource]. [Ottawa] : Canada Revenue Agency, 2010. 6 p. Income tax information circular ; IC05-1R1 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. 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. gccst Taxation gccst Income tax gccst Taxation regulations Tenue de registres électroniques (CaOODSP)9.821863 Income tax information circular ; IC05-1R1 (CaOODSP)9.821798 PDF 176 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-05-1R1-2010-eng.pdf