Supporting documents: What to keep and how long in Quebec

At a Glance. In Quebec, the basic rule can be summed up in one sentence: keep your accounting records and supporting documents for six years after the end of the last tax year to which they relate. This rule applies to both the CRA and Revenu Québec and covers invoices, bank statements, GST (5%) and QST (9.975%) documents, payroll records, and your T1/TP1 or T2/CO-17 returns. Certain documents must be retained for longer periods: a corporation’s permanent records for up to two years after its dissolution, capital asset documents for six years after the sale of the asset, and an appeal file until the final resolution.

An expense without supporting documentation is an expense that the tax authorities may disallow. It’s as simple as that: during an audit, the CRA or Revenu Québec won’t settle for your accounting records alone, they want to see the invoice, contract, or statement that supports them. Knowing what to keep, for how long, and in what format is therefore part of basic bookkeeping, just like recording transactions. This 2026 guide breaks down the CRA and Revenu Québec’s retention schedule into a clear checklist, answers questions about format (paper or digital), and explains your accountant’s role if an audit occurs. It complements our guide on the Cost of Bookkeeping in Quebec.

The Six-Year rule: How it’s really calculated

The federal Income Tax Act and Quebec’s Tax Administration Act impose the same basic requirement: keep your records and supporting documents for six years after the end of the last tax year to which they relate. The starting point is therefore not the date of the invoice, but the end of the tax year it documents.

• A real-life example. A bill paid in March 2026 is related to your 2026 tax year: you must keep it until the end of 2032. For a corporation whose fiscal year ends on June 30, the retention period begins at the end of that fiscal year, not the calendar year.
• Late filing. If you file a return after the deadline, the six-year period begins on the date the return is filed, not in the year to which the return relates.
• Objection or appeal. If you are disputing an assessment, keep all documents related to the case until the matter is finally resolved and the appeal deadlines have expired, even if this extends beyond six years.
• Year not reported. As long as a tax return has not been filed, this year’s documents must be kept: the clock hasn’t started yet.

Also keep in mind that the standard period for reassessment is shorter: generally, three years after the notice of assessment for an individual or a Canadian-controlled private corporation, and four years for other corporations. The six-year retention requirement gives the tax authorities the necessary time to conduct an audit, and this period becomes unlimited in the event of a false declaration. Keeping your supporting documents is therefore not an excess of caution, it is the absolute legal minimum.

The CRA and Revenu Québec retention schedule: A checklist

Here is the record retention schedule that covers the vast majority of situations for Quebec-based small and medium-sized businesses (SMEs) and self-employed individuals. It applies to both jurisdictions: a single, well-organized filing system fulfills your federal and Quebec obligations at the same time.

To make this table second nature, organize your documents by tax year and category. Here’s a checklist of the seven files you should keep:

• Sales. Invoices, customer contracts, account statements, cash register receipts, or reports from your billing system.
• Purchases and Expenses. Supplier invoices, itemized receipts, expense reports with the business purpose, and a vehicle mileage log.
• Bank. Business bank and credit card statements, deposit slips, bank reconciliations.
• Taxes. Submitted GST/QST returns and purchase invoices bearing suppliers’ registration numbers are the required proof for your ITCs and ITRs.
• Payroll. Payroll records, pay stubs, T4s and RL-1 slips, proof of source deductions payments to the CRA and Revenu Québec.
• Fixed assets. Purchase contracts for equipment, vehicles, or real estate; invoices for improvements; and sales documents: these form the basis for calculating depreciation and capital gains.
• Company. Minutes book, shareholder register, shareholder agreements, resolutions: permanent records, which must be retained for up to two years after a potential dissolution.

Our 2026 Tax Season Checklist lists the documents you should gather each spring; the table above then tells you how long to keep them.

Paper or digital: What the CRA and Revenu Québec accept

Good news: both government agencies accept electronic records. You can scan your paper invoices and work without a binder, provided you meet three conditions. The images must be legible and complete, the files must remain intelligible and accessible throughout the retention period, and you must be able to produce them upon request. Conversely, if your records are created electronically, for example, in cloud-based accounting or invoicing software, you must retain them in an electronically readable format, even if you print paper copies.

Records must be kept at your business or residence in Canada, or remain accessible there; hosting your records on a server outside Canada requires written authorization from the CRA. Check this with your cloud service provider, and if in doubt, ask your accountant: it’s a one-time setup that covers you for good.

Tax audit: Your accountant’s role

An audit by the CRA or Revenu Québec always follows the same process: the auditor requests your records, samples transactions, and requires the supporting documentation for each one. Every missing document could result in a disallowed expense, a cancelled ITC or ITR, and interest charges. This is exactly where your accountant makes all the difference.

• He officially represents you. Form MR-69 authorizes your accountant to communicate with Revenu Québec on your behalf; the CRA’s representative authorization, whether online or using Form AUT-01, does the same at the federal level. The auditor then speaks with a professional who is familiar with the case and the relevant terminology, often a CPA who is a member of the Ordre des CPA du Québec.
• He prepares the file before the meeting. Reconcile records and supporting documents, identify areas of concern, and request missing documents from suppliers or the bank.
• It provides a framework for the audit. He responds to requests in a timely manner, provides what is requested, and only what is requested, and negotiates realistic deadlines when necessary.
• He stands by the result. If the proposed assessment is disputable, they will prepare your arguments and, if necessary, the notice of objection.

In terms of costs, keeping your records well-organized throughout the year is much less expensive than having to reconstruct your accounting records under pressure during an audit. To give you an idea: the median cost of an accountant for a business is about $3,000 per year, with most engagements ranging from $500 to $6,000 depending on the industry. Based on actual fees from 1,248 engagements arranged through Bankeo (2024-2026), out of more than 15,000 requests received; the Bankeo Fee Barometer provides details on the ranges by service. Our tips for Reduce Your Accounting Costs In fact, studies confirm this: well-organized documents are the number one way to save on accounting costs. And to compare options near you, browse the Vetted accountants in the Bankeo network.

Frequently asked questions

How long do I need to keep my supporting documents in Quebec?

The general rule is six years after the end of the last tax year to which the documents relate, and this applies to both the CRA and Revenu Québec. Certain documents must be kept longer: a corporation’s permanent records for up to two years after its dissolution, capital asset documents for up to six years after the disposal of the asset, and any records related to an objection or appeal until the matter is finally resolved.

When does the six-year period begin?

Until the end of the tax year to which the document relates, not the date on the document. A March 2026 invoice related to the 2026 tax year must therefore be kept until the end of 2032. There are two exceptions: if a tax return is filed late, the retention period begins on the date it was mailed; and if a tax year has never been reported, the retention period does not begin, so the documents must be kept.

Can I keep my documents only in digital format?

Yes. The CRA and Revenu Québec accept scanned copies and electronic records, provided they are legible, intelligible, and accessible throughout the retention period, and that you can produce them upon request. Records created electronically must remain in an electronically readable format, and hosting them outside Canada requires written authorization from the CRA.

Can I destroy my documents before the six years are up?

Only with written permission. At the federal level, the request is made using the CRA’s Form T137; in Quebec, you must submit a written request to Revenu Québec. Destroying records without authorization can result in the disallowance of expenses, ITCs, and ITRs, as well as penalties. When in doubt, keep the document.

What happens if a bill is missing during an audit?

The auditor may disallow the expense, the corresponding ITC, or the ITR, with interest. Sometimes the situation can be rectified: your accountant can reconstruct the proof using a duplicate invoice from the supplier, a bank statement, or a contract. However, it’s best to scan each receipt as soon as you receive it, since a credit card statement alone is generally not sufficient as supporting documentation.

What is the accountant’s role in the event of a tax audit?

Once duly authorized, using Form MR-69 for Revenu Québec and the representative authorization form for the CRA, they become your official point of contact: they prepare the supporting documents, respond to the auditor, frame the requests, and draft a notice of objection if the assessment is disputable. In terms of cost, an accountant charges a median fee of approximately $3,000 per year, with most engagements ranging from $500 to $6,000, based on actual fees from 1,248 engagements completed through Bankeo (2024-2026), out of more than 15,000 requests received.

Official sources

1. Canada Revenue Agency, Bookkeeping
2. CRA, Form T137, Application for Authorization to Destroy Records
3. Revenu Québec, Records, and Supporting Documents
4. Revenu Québec, Form MR-69, Authorization for the Disclosure of Information or Power of Attorney
5. Ordre des CPA du Québec