# REC-04 — Records must be kept at a Canadian residence or place of business

**Flag: 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

## Sources

- Where to keep records (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records/where-keep-your-records-long-request-permission-destroy-them-early.html
- https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc188/keeping-records.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc188/keeping-records.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative