Going Paperless: Digital Record-Keeping 2025 — How To Go 100% Digital For Cra And Revenu Québec Compliance

In 2025, digital recordkeeping is no longer optional. CRA and Revenu Québec require corporations to maintain electronic financial records that are retrievable, secure, and compliant. Going paperless reduces costs, prevents data loss, and simplifies audits. Mackisen CPA Auditors Montreal guides businesses through digital transformation by implementing secure, CRA-approved record systems that ensure compliance and efficiency.

Legal and Regulatory Framework

Income Tax Act (Canada) Section 230(1): Requires the retention of all financial documents for six years after filing.
CRA Policy IC78-10R5: Accepts scanned and digital records if legible and verifiable.
Taxation Act (Quebec) Section 34: Mandates electronic storage of financial statements, invoices, and QST filings.
PIPEDA: Ensures the protection of digitized client and business information.
Financial Administration Act (Quebec): Outlines standards for secure record-keeping and backups.

Key Court Decisions

Les Ailes de la Mode v. Quebec (2019): CRA accepted scanned digital receipts as originals.
Beaudoin v. Canada (2020): Required electronic records to be complete, accurate, and retrievable.
Caisse Populaire v. The Queen (2021): Highlighted that unencrypted data fails CRA compliance.

Why CRA and Revenu Québec Support Digital Systems

Electronic records enable faster audits and reduce fraud risk. CRA prefers businesses maintaining accessible, encrypted, and well-organized digital archives. Mackisen sets up systems that protect your data while making compliance effortless.

Mackisen’s Strategy

1. Digital Migration — Convert paper files to digital, indexed archives.

2. Secure Cloud Setup — Implement encrypted storage solutions.

3. Compliance Assurance — Configure systems to meet CRA and Revenu Québec retention standards.

4. Staff Training — Train teams to manage digital documents correctly.

5. Audit Preparation — Maintain complete, audit-ready electronic archives.

Real Client Experience

A Quebec construction firm reduced audit preparation time by 75% after implementing Mackisen’s digital filing system. A Montreal restaurant group avoided penalties when CRA verified their fully digitized records with zero discrepancies.

Common Questions

Can I destroy paper records after scanning? Yes, once properly archived digitally.
How long should I retain electronic documents? Seven years from filing.
Can CRA reject digital records? Only if incomplete or corrupted.

Why Mackisen

Mackisen CPA Auditors Montreal helps businesses modernize their accounting systems for efficiency, security, and CRA compliance. Call Mackisen CPA Auditors Montreal today for your 2025 Digital Compliance Consultation. The first meeting is free and helps you achieve 100% paperless accounting.