On this page, you will find information required for your:

• GST/HST records
• Payroll records

GST/HST records

You have to keep adequate goods and services tax/harmonized sales tax (GST/HST) information in your records if any of the following applies to you:

• you are carrying on a business or engaged in a commercial activity in Canada
• you have to file a GST/HST return
• you are applying for a GST/HST rebate
• you are applying for a GST/HST refund

If you file a GST/HST return, you must make sure that your records describe the related goods and services in enough detail to determine if the GST/HST applies to them.

Your records have to allow you to:

• calculate the amount of GST/HST you have to pay or collect
• calculate the amount of GST/HST to be refunded, rebated, or deducted from your net tax

Input tax credits claims

If you claim an input tax credit (ITC) for the GST/HST charged on any purchases you made for business purposes, you have to keep copies of your purchases invoices or receipts in your records. For more information, go to Input tax credits.

Payroll records

If you deduct income tax, Canada Pension Plan (CPP) contributions, or employment insurance (EI) premiums from remuneration or other amounts you pay, your records have to include the following information:

• the hours worked by each employee
• the amounts you withheld for:
  • CPP contributions
  • EI premiums
  • taxes

You also have to keep the following documents:

• Form TD1, Personal Tax Credits Return, which all employees have to fill out
• Form TP-1015.3-V, Source Deductions Return, for any employees working in the province of Quebec (this form is available from Revenu Québec)
• any Canada Revenue Agency (CRA) letters of authority that let you reduce the tax deductions for certain employees for a specific year
• all information slips issued and all returns filed
• registered pension information

Your records must be made available to CRA when we ask to see them.

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants
• GST/HST Memorandum 15.1, General Requirements for Books and Records
• GST/HST Memorandum 15.2, Computerized Records
• Guide T4001, Employers' Guide – Payroll Deductions and Remittances
• Form TD1, Personal Tax Credits Return
• Information Circular IC05-1, Electronic Record Keeping
• Information Circular IC78-10, Books and Records Retention/Destruction

Related links

• Payroll
• GST/HST for businesses