CRA acknowledges that taxpayers can choose between reasonable alternative formats (e.g. hard or soft) for providing their tax working papers/records
CRA indicated that in Béarence:
The Court found that the taxpayer had provided all the information in its possession and that the CRA could not compel a taxpayer to provide such information in another format.
It then stated:
Taxpayers have access to the information pertaining to their tax obligations and are expected to cooperate with CRA officials and to respond to reasonable requests for information. …
[T]he CRA policy is not at odds with the decision in … Béarence. CRA officials are expected to be reasonable in their requests for the information and documentation.
Neal Armstrong. Summary of 6 June 2019 CPTS Roundtable, 2019-0816111C6, Q.1 under s. 231.2(1).