How Long to Keep Tax Records in Québec (2026 Guide)

Short answer Both the CRA and Revenu Québec generally require you to keep your books, records and supporting documents for six years from the end of the last tax year they relate to: the fiscal year for a corporation and the calendar year for individuals and sole proprietors. Longer periods apply to records about assets you still own, shares and other permanent records, late-filed returns (six years from the filing date) and files under objection or appeal. A dissolved corporation keeps its records for two years after dissolution. Payroll registers must be kept three years under Québec labour standards, but six years for tax purposes. You need written permission from the CRA (Form T137) and from Revenu Québec before destroying records early, and electronic records must stay in a readable electronic format.

"Can I shred this yet?" is a question we hear every January, usually from someone with a closet full of banker’s boxes or a laptop full of unsorted PDFs. The short answer for most business and tax records in Québec is six years, but the six years do not start when you think, some records must be kept much longer, and payroll, corporate and sales tax records each have their own rules. This guide sets out what the CRA, Revenu Québec, Québec’s Act respecting labour standards and the Business Corporations Act require as of November 9, 2026, explains when you can scan and destroy paper, and ends with a retention table you can use as your own policy.

How long do you have to keep tax records in Canada?

The CRA’s rule is that you must keep all required records and supporting documents for six years from the end of the last tax year they relate to. The same rule applies under the Income Tax Act, the Excise Tax Act (GST/HST), the Employment Insurance Act and the Canada Pension Plan.

The words "last tax year they relate to" do the work:

For a corporation, the tax year is its fiscal period. A corporation with a June 30 year-end keeps the records of its year ended June 30, 2026 until at least June 30, 2032.
For an individual or a sole proprietor, the tax year is the calendar year. Records supporting your 2026 return are kept until at least December 31, 2032.
A record that relates to several years is kept six years after the last of them. An invoice for equipment bought in 2018 and depreciated each year until it was sold in 2026 relates to the 2026 return, so it is kept until the end of 2032.

The count does not start when you filed or when you received your notice of assessment, and it is not "seven years", a figure that comes from older advice and from other countries.

Does Revenu Québec have the same 6-year rule?

Yes. Section 35.1 of Québec’s Tax Administration Act says anyone required to keep records must keep them, and the supporting documents, for six years after the last year to which they relate. Records kept on an electronic or computer medium must be kept in an intelligible form on that same medium for the same period. Revenu Québec repeats this on its pages for source deductions and for GST/QST, and the special cases mirror the federal ones:

Situation	CRA	Revenu Québec
General rule	6 years from the end of the last tax year the records relate to	6 years after the last year they relate to (section 35.1)
Return filed late	6 years from the date you file the return	6 years after the date the return was filed (section 35.3)
Objection or appeal	Until the latest of: the dispute is resolved, the time for a further appeal has passed, or the 6 years have passed	Until the time limits to contest have expired or judgment is rendered, including any appeal (section 35.4)
Agency asks you to keep records longer	A CRA official tells you in person or by registered mail	Notice served or sent by registered mail (section 35.5)
Permission to destroy early	Form T137 or a letter to your tax services office	Written authorization from Revenu Québec, on a signed written request (section 35.6)

Because Québec businesses deal with both governments, use whichever period is longer for any given record. In practice the two are almost always the same.

Which records must be kept longer than six years?

The CRA lists situations where six years is not enough. The ones that matter most to small businesses and their owners are:

Permanent records. Records about long-term acquisitions and disposals of property, the share registry, and other historical information that would affect the sale, liquidation or wind-up of the business must be kept indefinitely. This includes purchase documents for buildings and land, the cost of shares and capital contributions, and records of past rollovers and reorganizations.
Late-filed returns. If you file a return late, the six years run from the date you file it.
Unfiled GST/HST returns. If a GST/HST return for a period that ended more than six years ago was never filed, you still have to file it and keep the records that support it.
Disputes. If you filed an objection or appeal, keep everything needed until it is resolved and the time for any further appeal has passed.
Business ending. An unincorporated business that ends keeps its records for six years from the end of the tax year in which it ended.
Dissolved corporation. A dissolved corporation keeps its records for two years after the date of dissolution. Plan who holds them before you file the certificate of dissolution.
Amalgamation. The new corporation generally keeps the records of each amalgamating corporation for six years from the end of the tax year they relate to.
Deceased person or trust. The legal representative can destroy records after receiving the clearance certificate (Form TX19 federally). See our guide to the final return of a deceased person.

Can you keep scanned copies instead of paper receipts?

Yes, if you scan properly. The CRA accepts records that are kept on paper, kept on paper and later converted to a readable electronic format, or created and kept electronically. Its conditions:

A scanned image must be an accurate reproduction, intended to replace the paper, showing the same information, with no significant detail lost to resolution or colour.
Imaging should follow the national standard, CAN/CGSB-72.34, Electronic Records as Documentary Evidence. If you imaged your paper records according to that standard, the images become the permanent records and you can destroy the paper. If your process cannot meet the standard, keep the originals.
Records that were created electronically (an emailed PDF invoice, a Stripe or Shopify report, your QuickBooks file) must be kept in an electronically readable format, even if you also print them.
Keep backups, test that they can be restored, and make sure an outside provider that holds your records can produce them when the CRA asks.

Revenu Québec accepts paper, electronic and microfilm records, provided its standards are met. It refers to its interpretation bulletin LMR.34-1/R1 on keeping and destroying records, and the Tax Administration Act requires electronic records to remain intelligible on the medium they were kept on. In practice: keep electronic originals electronic, scan paper legibly and in colour when colour matters, name files consistently, and keep the scanning process documented before you shred.

Watch where your records are stored. You must keep records at your place of business or residence in Canada unless the CRA gives written permission. The CRA states that records kept outside Canada and accessed electronically from Canada are not considered kept in Canada. If your accounting or receipt app stores data on servers abroad, keep a complete, current copy in Canada, such as a regular export of the general ledger and documents, or ask your tax services office for permission. Our QuickBooks Online setup guide covers attachments and exports.

How long must Québec employers keep payroll records?

Two sets of rules apply to the same records:

Labour standards. Under the Regulation respecting a registration system or the keeping of a register (made under the Act respecting labour standards), an employer keeps, for each employee, the name, address, social insurance number, job, hiring date and, for each pay period, hours worked, overtime, rate, bonuses, gross and net pay, deductions, pay period and date, reference year, vacation and holidays taken, declared and allocated tips, and the date of birth of employees under 18. The register for a year must be kept for three years.
Tax rules. Revenu Québec requires the records that let it verify amounts paid, source deductions and employer contributions to be kept six years after the last year they relate to. The CRA applies the same period under the Income Tax Act, the Employment Insurance Act and the Canada Pension Plan.

Since most of the register is also a tax record, keep payroll registers, timesheets, TD1 and TP-1015.3 forms, T4 and RL-1 summaries, and records of taxable benefits for six years after the end of the year. Personnel files have their own logic: keep contracts and termination documents at least as long as a claim could be made. Our Québec payroll checklist and vacation pay guide explain what the register must show.

What GST/QST records do you need to keep?

Once you are registered, you must record the GST and QST you collect as a supplier and the taxes you pay as a buyer in your commercial activities. Revenu Québec requires the supporting documents, such as purchase invoices, to show the supplier’s name or business name, the invoice date and the other information required by regulation to support your input tax credits (ITCs) and input tax refunds (ITRs). Keep them six years after the end of the last year they relate to, unless told otherwise.

A practical point: the information you need to claim an ITC or ITR grows with the amount of the purchase, and above certain amounts the invoice must show the supplier’s GST and QST registration numbers. If an invoice is missing, an auditor can deny the credit even if you clearly paid the tax. Restaurants, bars and other sectors under Revenu Québec’s mandatory billing measures have additional rules for their sales records. See our GST/QST guide for small businesses.

What records does a corporation keep permanently?

A corporation has two kinds of records: tax and accounting records, governed by the six-year rules above, and corporate records required by corporate law. Under Québec’s Business Corporations Act:

The corporation keeps, at its head office, books containing its articles, by-laws and any unanimous shareholder agreement, the minutes and resolutions of shareholders, the names and domiciles of directors with the start and end of each term, and the securities register (section 31). This is what people call the minute book.
The securities register shows the names and addresses of past and present shareholders, the number of shares held, and the date and details of each issue and transfer (section 33).
The corporation also keeps accounting records and the minutes and resolutions of the board and its committees, and must keep each accounting record for six years after the end of the financial year to which it relates (section 34).
The books may be kept elsewhere if they are accessible from the head office or another place in Québec, and the corporation must take reasonable steps to prevent their loss or destruction and ensure their integrity (sections 35 and 37).

The minute book has no destruction date while the corporation exists, and the CRA treats the share registry as a permanent record. Federal corporations under the Canada Business Corporations Act have similar requirements. Keep the minute book current: every dividend, salary declaration for a shareholder-manager and share issue should have its resolution. If you are thinking of a holding company, these records become even more important.

Can you destroy records before the six years are up?

Only with written permission. Federally, you or your representative can file Form T137, Request for Destruction of Records, or write to your tax services office. The CRA states that destroying paper or electronic records without its permission may lead to prosecution, and that its permission covers only records required under laws it administers; it cannot approve destruction of records you must keep under provincial or other laws.

For Revenu Québec, you send a signed written request containing a precise description of the documents, the periods concerned and any other relevant information. Revenu Québec can bring penal proceedings against anyone who does not keep required records. Early destruction requests make sense mostly for large volumes of old paper after a reorganization. For a small business, scanning to the standard described above is usually simpler than asking for permission.

How long should you keep personal tax records?

The CRA tells individuals to keep tax documents and records for at least six years, even if you filed online and even if a form says you do not have to attach supporting documents. Keep more than official receipts: cancelled cheques, bank statements and any other proof for deductions or credits you claimed, along with a copy of each return and every notice of assessment or reassessment. Revenu Québec applies the same six-year rule to the Québec return.

Some personal records last longer:

Purchase and improvement records for your home, cottage or rental property, until six years after the year you sell it (and the principal residence designation for that year).
The cost of investments held outside registered plans, and records of capital losses you carry forward.
RRSP, FHSA and TFSA contribution records, and notices showing your contribution room.
Records supporting a claim you carry forward, such as unused tuition amounts, donations or moving expenses.

If you have unfiled years, the six years run from when you file. Our guide to late and unfiled returns explains how to catch up, and our personal tax return guide lists what to gather each year.

Retention table by document type

Document	Minimum period	Rule
Sales invoices, receipts, bank and card statements, general ledger, journals	6 years after the end of the fiscal year they relate to	CRA; Tax Administration Act s. 35.1
GST/QST returns, working papers and purchase invoices supporting ITCs and ITRs	6 years after the last year they relate to	CRA (Excise Tax Act); Revenu Québec
Corporate returns (T2, CO-17) and personal returns (T1, TP-1), with notices of assessment	6 years after the end of the tax year; 6 years from filing if filed late	CRA; s. 35.3
Payroll register under labour standards	3 years	N-1.1, r. 6, s. 2
Payroll tax records: registers, source deductions, T4 and RL-1, TD1 and TP-1015.3	6 years after the last year they relate to	CRA; Revenu Québec
Fixed asset purchase and sale documents, capital cost allowance schedules	6 years after the year the asset is sold; indefinitely for long-term property history	CRA
Minute book: articles, by-laws, resolutions, register of directors, securities register	Permanently while the corporation exists	Business Corporations Act ss. 31 and 33; CRA (share registry)
Accounting records of a corporation under Québec corporate law	6 years after the end of the financial year	Business Corporations Act s. 34
Records of a dissolved corporation	2 years after dissolution	CRA
Records of an unincorporated business that ended	6 years after the end of the year it ended	CRA
Files under objection or appeal	Until resolved and all appeal deadlines have passed, if later than 6 years	CRA; s. 35.4
Contracts, leases, loan agreements	6 years after the year they end, longer if they affect asset cost	CRA (general rule)
Vehicle logbooks and home office calculations	6 years after the tax year claimed	CRA; Revenu Québec

This table sets tax and labour minimums. Other laws can require longer or shorter periods for specific documents, and Québec’s private-sector privacy law expects personal information to be destroyed or anonymized once the purpose it was collected for is achieved, subject to retention periods set by law. When rules conflict, the legal retention period wins, and the privacy rule applies after it.

Worked example: a retention schedule for a small corporation

Atelier Rive-Sud inc. has a December 31 year-end, five employees and was incorporated in 2015. In January 2027 it reviews its archives:

2020 and earlier receipts, invoices and bank statements: the 2020 fiscal year ended December 31, 2020, so its records could be destroyed after December 31, 2026, unless they relate to a later year. They can go, except those listed below.
The 2019 invoice for a CNC machine still on the balance sheet: keep it. It relates to every year the machine is depreciated and until six years after the year it is sold.
The 2021 year: keep until December 31, 2027.
The 2023 return, filed late in March 2025: keep its records until March 2031, six years from filing, not December 2029.
2022 QST records under objection after a Revenu Québec audit: keep until the objection and any appeal are closed.
Payroll registers 2021 to 2026: keep all of them; 2020 can go after December 31, 2026.
Minute book and share register since 2015: keep permanently.

The company then shreds the eligible paper with a secure service and keeps the certificate of destruction with its records policy.

Common mistakes

Counting six years from the date of filing or assessment. The count runs from the end of the last tax year the record relates to, or from the filing date only when the return was late.
Throwing out asset records after six years. Purchase documents for buildings, equipment and shares are needed until six years after you sell, and some are permanent.
Relying only on a cloud app. If its servers are outside Canada, keep a complete copy in Canada, and export your data before you cancel a subscription.
Scanning badly, then shredding. Blurry phone photos with cut-off totals are not accurate reproductions. Keep originals until your process is reliable.
Keeping payroll for three years only. Labour standards say three years; tax rules say six.
Losing the minute book. Rebuilding years of resolutions before a sale, a bank loan or an audit is slow and costly.
Dissolving a corporation without a plan for its records. Someone must keep them for two years after dissolution.

How we can help

Every client file we keep stores source documents with the transactions they support, in Canada-accessible exports, with a year-end archive of the general ledger, GST/QST working papers and payroll registers. If your records are incomplete, our catch-up bookkeeping service rebuilds them from bank and card statements at $95 an hour, or on a flat quote, and our backlog page explains how we work. Monthly bookkeeping plans start at $350 a month. See pricing or contact us. If you have received a request for documents, read our guide on what to do with a CRA or Revenu Québec review letter.

Frequently asked questions

How long do I need to keep tax records in Québec?

Generally six years from the end of the last tax year they relate to, for both the CRA and Revenu Québec. For a corporation that is its fiscal year; for individuals and sole proprietors it is the calendar year, so 2026 records are kept until at least December 31, 2032.

Is it six or seven years in Canada?

Six. Seven years is a common rule of thumb from older advice and other countries, but the CRA and Revenu Québec require six years from the end of the last tax year the records relate to, with longer periods for late-filed returns, disputes and permanent records.

Can I throw out paper receipts after scanning them?

Yes, if the scans are accurate reproductions that show all the information and your imaging process follows the national standard CAN/CGSB-72.34. The images then become your records. If your process cannot meet that standard, the CRA expects you to keep the originals.

How long do Québec employers keep payroll records?

The labour standards register must be kept three years, but the CRA and Revenu Québec require payroll and source deduction records to be kept six years after the last year they relate to. In practice, keep payroll registers and slips for six years.

How long must a dissolved corporation keep its records?

The CRA requires a dissolved corporation to keep its records and supporting documents for two years after the date of dissolution. Decide before dissolving who will keep them and where.

Can I destroy records before six years?

Only with written permission. Federally, file Form T137 or write to your tax services office. For Revenu Québec, send a signed written request describing the documents and periods. Destroying records without permission can lead to prosecution.

Can my records be stored in a cloud app with servers outside Canada?

The CRA says records kept outside Canada and accessed electronically from Canada are not considered kept in Canada. Keep a complete, current copy in Canada, such as regular exports of your ledger and documents, or get written permission from the CRA.

How long should I keep records for my house or investments?

Until six years after the tax year in which you sell the property, because they support the gain or the principal residence designation in that year. Records of the cost of shares and other long-term property are best kept permanently.

How Long to Keep Tax and Business Records in Québec and Canada