Records | Glossary of fiscal terms used in Canada

Glossary of fiscal terms used in Canada

There are 140 entries in this glossary.
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Term Definition

Documents such as account books, sales and purchase invoices, contracts, bank statements and cancelled cheques. You must keep records in an orderly manner at your business or residence in Canada for at least six years from the end of the last taxation year to which the records relate. You must make these books and other documents available to the governments’ officers for audit purposes.

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