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| 01784cam 2200313za 4500 |
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| 001 | 9.822037 |
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| 003 | CaOODSP |
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| 005 | 20221107143612 |
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| 007 | cr ||||||||||| |
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| 008 | 160804s2010 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv48-3/78-10R5-2010E-PDF |
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| 110 | 2 |aCanada Revenue Agency. |
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| 245 | 10|aBooks and records retention/destruction |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2010. |
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| 300 | |a6 p. |
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| 490 | 1 |aIncome tax information circular ; |vIC78-10R5 |
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| 500 | |a"Date: June 2010." |
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| 500 | |a"This version is only available electronically." |
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| 500 | |a"This circular cancels and replaces Information Circular 78-10R4 dated June 2005." |
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| 500 | |aIssued also in French under title: Conservation et destruction des registres comptables. |
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| 520 | 0 |aThis 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. |
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| 692 | 07|2gccst|aTaxation |
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| 692 | 07|2gccst|aIncome tax |
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| 692 | 07|2gccst|aTaxation regulations |
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| 775 | 08|tConservation et destruction des registres comptables |w(CaOODSP)9.822039 |
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| 830 | #0|aIncome tax information circular ;|v78-10R5|w(CaOODSP)9.821798 |
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| 856 | 40|qPDF|s173 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-78-10R5-2010-eng.pdf |
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