How long should I keep receipts after filing?
How Long Should You Keep Business Tax Records?. Understand the Canadian tax rules, records to gather and practical next steps before preparing your return.
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GST/HST and records: 10 practical business questions · Browse the 100-article collection
The direct answer
The general CRA rule is six years from the end of the last tax year to which the records relate. Some records need to be retained longer, including information with continuing relevance to assets, losses or unresolved matters. Filing electronically does not mean receipts can be discarded. Keep readable records and reliable backups, and check the special rules before destroying older files.
Organize by year and continuing purpose
Keep returns, invoices, ledgers and supporting calculations together by tax year, while maintaining a separate file for records that remain relevant over time. Asset histories and unresolved matters may affect later years. A routine retention period should not be treated as a blanket instruction to destroy every document from an older folder. Review the applicable exceptions first.
Make electronic records usable
A folder of unreadable scans is not a dependable archive. Check that files open, labels identify the year and business, and backups can be retrieved. Preserve the underlying records when changing software or closing an account. Exporting a summary alone may lose the details needed to explain a transaction if CRA requests support later.
What to gather before the review
- Filed returns and supporting ledgers
- Invoices, contracts and asset histories
- Records relating to objections, reviews or unresolved years
Can I discard receipts after CRA issues an assessment?
An assessment does not automatically end recordkeeping obligations. Keep the supporting records for the required period and review exceptions before destroying documents that may still be relevant.
Your next step
Separate permanent ownership records from annual receipts and note any open review or objection.
Related reading
Official sources
Sources checked for this collection on October 28–29, 2026. Annual forms may refer to a specific tax year. Use the rules and limits for the year being filed. General information; eligibility, elections and deadlines depend on the facts. No deduction or tax saving is guaranteed.
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