Going Paperless: Digital Recordkeeping 2025 — How To Achieve Full Cra Compliance

Paper-based recordkeeping is now obsolete. CRA and Revenu Québec mandate that all records be stored electronically in secure, encrypted, and retrievable formats. Mackisen CPA Auditors Montreal helps businesses implement fully digital filing systems that simplify compliance, strengthen audit readiness, and streamline financial workflows.

Legal and Regulatory Framework

Income Tax Act (Canada) Section 230: Requires six-year retention of digital or physical records.
CRA Policy IC78-10R5: Recognizes scanned copies and cloud systems as audit-valid.
Taxation Act (Quebec): Mandates electronic recordkeeping for tax, payroll, and QST filings.
PIPEDA: Regulates data privacy and encryption for digital financial records.
Financial Administration Act (Quebec): Defines standards for secure digital retention.

Key Court Decisions

Les Ailes de la Mode v. Quebec (2019): Validated scanned invoices as official CRA evidence.
Beaudoin v. Canada (2020): Required audit-ready digital systems for CRA inspection.
Caisse Populaire v. The Queen (2021): Affirmed businesses’ duty to maintain encrypted backups.

Why CRA and Revenu Québec Enforce Digital Filing

Digital records enhance transparency, audit efficiency, and fraud prevention. CRA prefers businesses with encrypted, indexed archives that support immediate retrieval. Mackisen ensures your paperless transition meets every CRA standard.

Mackisen’s Strategy

1. Digital Migration — Convert physical records into encrypted archives.

2. Cloud Storage Setup — Store files securely in CRA-compliant systems.

3. Backup Protection — Implement redundant backup and recovery systems.

4. Audit Preparation — Structure files for instant CRA access.

5. Employee Training — Ensure consistent record management practices.

Real Client Experience

A Montreal law firm passed a CRA audit using only digital files installed by Mackisen. A Quebec retailer eliminated paper costs by 80% after converting to a fully digital system.

Common Questions

Can CRA reject digital files? No, if verifiable and accessible.
Can I destroy paper documents? Yes, after secure digitization.
How long should I keep digital records? Seven years post-filing.

Why Mackisen

Mackisen CPA Auditors Montreal modernizes your recordkeeping for CRA and Revenu Québec compliance. Call Mackisen CPA Auditors Montreal today for your 2025 Paperless Compliance Consultation. The first meeting is free and 100% digital.