Going Paperless: Digital Recordkeeping 2025 — How To Transform Your Business For Cra And Revenu Québec Compliance

Paper records are no longer efficient or compliant. In 2025, CRA and Revenu Québec mandate digital financial records that are encrypted, accessible, and audit-ready. Mackisen CPA Auditors Montreal helps businesses transition from paper-based systems to fully digital environments that save time, reduce risk, and ensure audit success.

Legal and Regulatory Framework

Income Tax Act (Canada) Section 230(1): Requires businesses to retain records for six years, in physical or digital form.
CRA Policy IC78-10R5: Recognizes digital records as equivalent to paper originals.
Taxation Act (Quebec) Section 34: Mandates digital storage for tax returns and payroll documentation.
PIPEDA: Protects sensitive data during digital storage and transmission.
Financial Administration Act (Quebec): Defines requirements for digital retention and accessibility.

Key Court Decisions

Les Ailes de la Mode v. Quebec (2019): Approved digital invoices for CRA audits.
Beaudoin v. Canada (2020): Required accessibility of digital records during inspections.
Caisse Populaire v. The Queen (2021): Validated encrypted archives as compliant storage.

Why CRA and Revenu Québec Require Paperless Systems

Digital systems prevent fraud, data loss, and administrative inefficiency. CRA prefers encrypted, organized systems that allow instant access. Mackisen installs cloud-based, CRA-approved storage systems that streamline audits and compliance.

Mackisen’s Strategy

1. Digital Migration — Convert all financial records to secure digital formats.

2. Cloud Integration — Store records in encrypted, auditable databases.

3. Backup Protection — Maintain redundant backups for disaster recovery.

4. Staff Training — Educate employees on digital compliance.

5. Audit Preparation — Ensure all documents meet CRA accessibility standards.

Real Client Experience

A Quebec architecture firm reduced audit preparation time by 60% after going paperless with Mackisen. A Montreal nonprofit avoided penalties with Mackisen’s encrypted digital system.

Common Questions

Can I destroy paper records? Yes, once verified digital copies are stored.
Are PDFs accepted by CRA? Yes, if traceable and accessible.
How long do I keep digital records? At least seven years.

Why Mackisen

Mackisen CPA Auditors Montreal leads businesses into secure, paperless compliance. Our systems are CRA-tested and designed for efficiency. Call Mackisen CPA Auditors Montreal today for your 2025 Paperless Consultation. The first meeting is free and transforms your recordkeeping.