Rules · REC
REC-04 — Records must be kept at a Canadian residence or place of business
Current — Verified against the live source. Safe to cite.
Records must be kept at a Canadian residence or place of business, unless CRA permits otherwise. Relevant to cloud storage questions
(states the same Canadian-residence-or-place-of-business rule verbatim, but per its own caveat says nothing about cloud storage or offshore hosting beyond that)
Sources
- Where to keep records (primary)
- https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc188/keeping-records.html (mirror) · local copy