Going Paperless: Digital Recordkeeping 2025 — How To Stay Audit-Ready

Paper archives are outdated and non-compliant. In 2025, CRA and Revenu Québec require all records to be stored digitally in secure, retrievable systems. Mackisen CPA Auditors Montreal helps businesses implement fully digital systems that eliminate paper waste, increase productivity, and ensure audit readiness for CRA reviews.

Legal and Regulatory Framework

Income Tax Act (Canada) Section 230(1): Requires businesses to keep records for six years, digitally or physically.
CRA Policy IC78-10R5: Accepts digital copies and scanned records for audit verification.
Taxation Act (Quebec): Mandates digital retention for corporate financial data.
PIPEDA: Governs data privacy for electronic accounting records.
Financial Administration Act (Quebec): Defines retention and access requirements for digital filing.

Key Court Decisions

Les Ailes de la Mode v. Quebec (2019): CRA accepted digital receipts as valid evidence.
Beaudoin v. Canada (2020): Required complete electronic record access during audits.
Caisse Populaire v. The Queen (2021): Validated encrypted cloud backups for CRA compliance.

Why CRA and Revenu Québec Require Paperless Systems

Digital recordkeeping increases compliance efficiency and prevents document loss. CRA prefers digital filing systems that allow immediate access to records. Mackisen ensures your records are encrypted, organized, and fully compliant with both federal and provincial standards.

Mackisen’s Strategy

1. Digital Migration — Convert paper documents into secure digital archives.

2. Cloud Encryption — Store all records in encrypted cloud systems.

3. Compliance Auditing — Regularly verify data accessibility for CRA review.

4. Training — Educate staff on CRA digital filing procedures.

5. Audit Preparedness — Organize files for instant retrieval during inspections.

Real Client Experience

Mackisen can help you avoid audit delays, penalties, and compliance violations. A Quebec retailer prevented a CRA penalty by migrating seven years of records into Mackisen’s digital filing system. A Montreal property firm avoided costly storage errors and passed a CRA audit 100% paperless through Mackisen’s cloud-based compliance setup.

Common Questions

Can CRA reject digital files? No, if verified and accessible.
Can I destroy paper documents? Yes, once digitally archived securely.
How long do I retain records? Seven years from fiscal year-end.

Why Mackisen

Mackisen CPA Auditors Montreal transforms paper-heavy accounting into secure, digital compliance systems. Call Mackisen CPA Auditors Montreal today for your 2025 Digital Recordkeeping Consultation. The first meeting is free and builds lasting audit protection.