|
000
| 01677nam 2200325za 4500 |
|---|
| 001 | 9.821861 |
|---|
| 003 | CaOODSP |
|---|
| 005 | 20221107143547 |
|---|
| 007 | cr ||||||||||| |
|---|
| 008 | 160802s2010 onc #o f000 0 eng d |
|---|
| 040 | |aCaOODSP|beng |
|---|
| 043 | |an-cn--- |
|---|
| 086 | 1 |aRv48-3/05-1R1-2010E-PDF |
|---|
| 110 | 2 |aCanada Revenue Agency. |
|---|
| 245 | 10|aElectronic record keeping |h[electronic resource]. |
|---|
| 260 | |a[Ottawa] : |bCanada Revenue Agency,|c2010. |
|---|
| 300 | |a6 p. |
|---|
| 490 | 1 |aIncome tax information circular ; |vIC05-1R1 |
|---|
| 500 | |aCaption title. |
|---|
| 500 | |a"Date: June 2010." |
|---|
| 500 | |a"This version is only available electronically." |
|---|
| 500 | |a"This circular cancels and replaces Information Circular 05-1 dated June 2005." |
|---|
| 500 | |aIssued also in French under title: Tenue de registres électroniques. |
|---|
| 520 | 0 |aThis 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. |
|---|
| 692 | 07|2gccst|aTaxation |
|---|
| 692 | 07|2gccst|aIncome tax |
|---|
| 692 | 07|2gccst|aTaxation regulations |
|---|
| 775 | 08|tTenue de registres électroniques |w(CaOODSP)9.821863 |
|---|
| 830 | #0|aIncome tax information circular ;|vIC05-1R1|w(CaOODSP)9.821798 |
|---|
| 856 | 40|qPDF|s176 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-05-1R1-2010-eng.pdf |
|---|