Going Paperless: Digital Recordkeeping 2025

Paper files are now a compliance risk. CRA and Revenu Québec require electronic financial records that are retrievable, encrypted, and audit-ready. Going paperless reduces storage costs, protects data, and enhances compliance. Mackisen CPA Auditors Montreal transforms businesses into efficient digital environments that meet every CRA and Revenu Québec filing requirement.

Legal and Regulatory Framework

Income Tax Act (Canada) Section 230(1): Requires six-year record retention in physical or digital format.
CRA Policy IC78-10R5: Recognizes digital scans as valid audit evidence.
Taxation Act (Quebec) Section 34: Mandates digital storage for all corporate filings.
Financial Administration Act (Quebec): Outlines secure data retention and retrieval requirements.
PIPEDA: Requires encryption and privacy protection for digital data.

Key Court Decisions

Les Ailes de la Mode v. Quebec (2019): Accepted scanned invoices as original documents for CRA audits.
Beaudoin v. Canada (2020): Required audit-ready, accessible digital systems.
Caisse Populaire v. The Queen (2021): Confirmed CRA’s right to inspect cloud accounting databases.

Why CRA and Revenu Québec Enforce Digital Recordkeeping

Digital recordkeeping improves accuracy and accessibility during audits. CRA now expects all taxpayers to maintain retrievable, encrypted records. Mackisen creates secure paperless systems that ensure long-term audit readiness.

Mackisen’s Strategy

1. Digital Migration — Convert physical files into digital archives.

2. Secure Cloud Systems — Install encrypted storage and redundant backups.

3. Retention Scheduling — Automate CRA and Revenu Québec compliance timelines.

4. Staff Training — Educate teams on secure recordkeeping practices.

5. Audit-Ready Documentation — Maintain easy retrieval for CRA inspections.

Real Client Experience

A Quebec construction firm eliminated 90% of paper costs through Mackisen’s paperless transition. A Montreal accounting firm achieved flawless audit clearance using Mackisen’s encrypted archive system.

Common Questions

Can I discard paper after scanning? Yes, once securely stored digitally.
Does CRA accept PDFs? Yes, if verified and retrievable.
How long do I retain files? Seven years after filing year-end.

Why Mackisen

Mackisen CPA Auditors Montreal helps businesses modernize for CRA and Revenu Québec compliance. We ensure your digital systems are secure, compliant, and efficient. Call Mackisen CPA Auditors Montreal today for your 2025 Paperless Consultation. The first meeting is free and future-proofs your accounting.