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Books and records retention/destruction .: Rv48-3/78-10R5-2010E-PDF

This circular gives information and guidance to persons 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. Information Circular 05-1R, Electronic Record Keeping contains information related to keeping electronic books and records.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.822037&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleBooks and records retention/destruction .
Series title
  • Income tax information circular ; IC78-10R5
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • "Date: June 2010."
  • "This version is only available electronically."
  • "This circular cancels and replaces Information Circular 78-10R4 dated June 2005."
  • Issued also in French under title: Conservation et destruction des registres comptables.
Publishing information
  • [Ottawa] : Canada Revenue Agency, 2010.
Description6 p.
Catalogue number
  • Rv48-3/78-10R5-2010E-PDF
Subject terms
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