Legal requirements for keeping records All records such as paper documents, as well as those stored in an electronic medium (e.g., on computer disk), must be kept in Canada or made available in Canada at our request.
Exigences de la loi concernant la tenue de registres Vous devez conserver au Canada tous vos registres comptables sur papier ou sur support électronique (p. ex., sur disquette) et les mettre à notre disposition sur demande.