Going Paperless: Digital Record-Keeping 2025 — How To Modernize Your Accounting

In 2025, going paperless is mandatory for modern accounting. CRA and Revenu Québec now require electronic record-keeping for most tax filers. Paper documents risk loss, inefficiency, and non-compliance. Mackisen CPA Auditors Montreal transforms businesses into fully digital accounting operations—secure, compliant, and audit-ready.

Legal and Regulatory Framework

Income Tax Act (Canada) Section 230(1): Requires businesses to maintain accurate, digital records for audit access.
CRA Policy IC78-10R5: Approves scanned and digital records as valid if verifiable.
Taxation Act (Quebec) Section 34: Requires corporations to maintain electronic filings for QST, payroll, and income taxes.
PIPEDA: Enforces security standards for digital financial data.
Financial Administration Act (Quebec): Establishes compliance rules for digital records in corporate systems.

Key Court Decisions

Beaudoin v. Canada (2020): Validated scanned invoices as acceptable audit evidence.
Les Ailes de la Mode v. Quebec (2019): Confirmed CRA’s acceptance of digital copies as originals.
Caisse Populaire v. The Queen (2021): Required businesses to maintain secure, retrievable backups.

Why CRA and Revenu Québec Require Digital Filing

Digital filing increases efficiency, reduces fraud risk, and supports CRA’s automation goals. Mackisen ensures your paperless systems are encrypted, organized, and fully compliant with CRA and Revenu Québec standards.

Mackisen’s Strategy

1. Digital Migration — Scan, organize, and archive all accounting and tax records.

2. Secure Cloud Setup — Install encrypted, CRA-compliant cloud systems.

3. Compliance Training — Train staff on CRA recordkeeping policies.

4. Audit Readiness — Prepare digital audit folders with full traceability.

5. Backup & Recovery — Set up redundant data storage for disaster protection.

Real Client Experience

A Quebec legal firm replaced paper files with Mackisen’s digital archive and reduced compliance costs by 50%. A Montreal retailer passed a CRA audit using fully digital receipts and tax records organized by Mackisen.

Common Questions

Can I destroy paper after scanning? Yes, once securely archived digitally.
How long must I keep electronic files? At least seven years from the filing date.
Do CRA and Revenu Québec prefer digital records? Yes, for speed, traceability, and efficiency.

Why Mackisen

Mackisen CPA Auditors Montreal guide businesses in secure, compliant digital transformation. Our paperless systems protect your data and prepare you for any audit. Call Mackisen CPA Auditors Montreal today for your 2025 Digital Compliance Consultation. The first meeting is free and ensures you’re ready for the future.